Fix Head of Household eligibility for qualifying relatives #7010
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Add support for qualifying relatives in Head of Household filing status determination. Previously, only qualifying children (age-based) were considered, causing parents with 19+ year old non-student dependents to be incorrectly denied HOH status. Changes: - Add is_qualifying_child_dependent (pure age test: under 19, or under 24 if student) - Add is_qualifying_relative_dependent (income test using uprated personal exemption) - Add dependent_gross_income to calculate gross income for dependents - Update is_child_dependent to combine all three pathways (age, income, disability) - Simplify head_of_household_eligible since is_child_dependent now includes relatives The qualifying relative gross income limit uses the 2017 personal exemption ($4,050) with IRS uprating applied, continuing the pre-TCJA threshold. Fixes #6994 🤖 Generated with [Claude Code](https://claude.com/claude-code) Co-Authored-By: Claude <noreply@anthropic.com>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #7010 +/- ##
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+ Coverage 91.89% 100.00% +8.10%
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Files 5 13 +8
Lines 148 250 +102
Branches 14 3 -11
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+ Hits 136 250 +114
+ Misses 12 0 -12
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PavelMakarchuk
requested review from
MaxGhenis
and removed request for
MaxGhenis
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Summary
Fixes #6994
This PR adds support for qualifying relatives in Head of Household filing status determination. Previously, only qualifying children (age-based) were considered, causing parents with 19+ year old non-student dependents to be incorrectly denied HOH status.
Changes:
is_qualifying_child_dependent(new): Pure age test - under 19, or under 24 if full-time studentis_qualifying_relative_dependent(new): Income test for those who fail age test but have gross income below the uprated personal exemption threshold (~$5,005 for 2024)dependent_gross_income(new): Calculates gross income for dependents (mirrors irs_gross_income but for dependents only)is_child_dependent(updated): Now combines all three pathways - qualifying child OR qualifying relative OR permanently disabledhead_of_household_eligible(simplified): Sinceis_child_dependentnow includes qualifying relatives, no separate check neededTechnical notes:
Test plan
is_qualifying_child_dependent(5 tests)is_qualifying_relative_dependent(7 tests)is_child_dependent(8 tests)dependent_gross_income(3 tests)head_of_household_eligible(6 tests)🤖 Generated with Claude Code