HOH question

Client is widowed and in their early 90s, owns their own home, and has qualifying child who is disabled.

Client has been staying with one of her children throughout 2022, as she needs some level of care. She did not spend a night in her home, but did pay over 1/2 the cost of maintaining it. Another of her children is living in the home, and the qualifying child spends several nights a week there. Needless to say, there are family dynamics i am not describing here.

The client was clearly eligible for HOH status in prior years. The eligibility criteria include maintaining a home where the person lived with the qualifying child. I know if they were in a nursing home, they would still be considered as living in the home for many purposes, but not sure about this one.

My instinct is that she does not qualify, but would very much like to be wrong.

Any learned thoughts?

See TR 1.2-2(c)(1)

In order for a taxpayer to be considered as maintaining a household by reason of any individual described in paragraph (a)(1) or (b)(3) of this section, the household must actually constitute the home of the taxpayer for his taxable year. [ ]Such home must also constitute the principal place of abode of at least one of the persons specified in such paragraph (a)(1) or (b)(3) of this section. It is not sufficient that the taxpayer maintain the household without being its occupant. The taxpayer and such other person must occupy the household for the entire taxable year of the taxpayer.

Thank you Frankly, good to see it in writing.

I do note that later in the section temporary absences are addressed, but don't see any way that the entire year could be considered temporary. According to the client's daughter, they want to return to the home, but its not likely that they will, absent someone who can be with them 24 hours a day.

The IRS seems to be fairly lenient regarding temporary absence duration. I remember reading about a case of a dependent in jail for several years and it was found to be temporary. Might want to investigate this angle.