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  1. What Is A Head Of Family?

    Lastly, to qualify as a head of household, it's essential have a dependent, both a qualifying youngster or another qualifying relative. For IRS functions, a qualifying little one is your biological child, a stepchild, an adopted or foster youngster, or any younger relative, together with brothers and sisters, half-brothers and stepsisters, even nieces and nephews [source: IRS]. The child have to be 18 or youthful (23 or younger if a full-time student) and you should declare the little one exemption ...