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Q-A	Table 2-1. Who Is a Qualifying Person Qualifying You To File as Head of Household?
	Is that person a following qualifying relative? (see comment) That person is your qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)qualifying relative who is your father or motherqualifying relative other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)relative other a qualifying child or qualifying relative. That person is your


	History Comment Consulting Rules There are no additional Dedal Consultations for this Question. You may get live consulting at (under construction) Publication 17 (2011), Your Federal Income Tax The term “qualifying child” is defined in chapter 3. Note. If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents or parents who live apart under Qualifying Child in chapter 3. If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. The term “ qualifying relative ” is defined in chapter 3.