Al and Janice, both U.S. Citizens, have lived together for the entire year. They are not married to each other. They have a minor child, Susan, who lived with them the entire year. Al is employed, but Janice is not, and she has no income.

Dependency Janice – Janice meets the member of the household and the other four dependency tests, so Al can claim her as a dependent.

Dependency Susan – Susan, Al’s daughter meets all of the tests for a qualified child (principal place of abode, relationship and age). Thus Susan qualifies as Al’s dependent.

Filing Status Al – Although Janice is not a qualifying individual for purposes of the head of household (HH) filing status, Susan is, since she is Al’s qualifying child, and Al’s filing status for the year will be Head of Household.