Author Topic: Tax Reform HOH Status Gross Income Test  (Read 758 times)

SlowFIRE

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Tax Reform HOH Status Gross Income Test
« on: January 18, 2018, 01:38:26 AM »
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?


MDM

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Re: Tax Reform HOH Status Gross Income Test
« Reply #1 on: January 18, 2018, 11:07:05 AM »
One might guess that the 2018 rules will specify a dollar amount without reference to a personal exemption amount.  Probably the same dollar amount (adjusted for inflation) as used for 2017.