Since 2018 Tax Reform does away with personal exemption (i.e. "0"), how does this affect Head of Household gross income test?
Prior to reform, as long as the person being supported didn't have a gross income exceeding yearly personal exemption (i.e. $4050 in 2017), it met the gross income test. (among many tests)
So moving forward, does this mean that the person being supported can not have any gross income?