Drake Tax - Not a Dependent: HOH Qualifier

Head of household filing status qualifier

Generally, to qualify for head of household, you must have a qualifying child or dependent. However, a custodial parent may be able to claim head of household filing status with a qualifying child even if he or she released a claim to exemption for the child. See Pub 501 for more information.

To indicate this in Drake Tax, go to screen 2 and select the Not a Dependent - Taxpayer is a HOH qualifier check box.