True or false: A son qualifies for HOH filing status for a father who lives on his own in an apartment. The son provides over half of his father’s support. The father earns $4,900 in gross rental income, of which he put $500 in savings.

False. To qualify for Head of Household (HOH) filing status on the basis of a parent, the taxpayer does not need to have the parent live with them. However, the taxpayer must be able to claim the parent as a dependent, which generally means providing more than half of the parent's total support for the year. In this scenario, the son provides over half of his father's support, which is one of the requirements. However, the father's gross income of $4,900 from rental income may affect the son's ability to claim his father as a dependent. For tax years prior to 2021, the father's gross income must be less than the exemption amount for the son to claim him as a dependent for dependency exemption purposes. For 2021 and later, dependency exemptions are no longer a part of the tax code, but the gross income test still applies for determining dependent status for other tax benefits. The gross income limit for a qualifying relative, which includes parents, is adjusted annually for inflation. For example, in 2020, the gross income limit was $4,300. If the father's income is above the applicable gross income threshold for the tax year in question, the son cannot claim him as a dependent, and therefore, cannot file as Head of Household based on supporting his father. Additionally, the fact that the father put $500 in savings does not directly affect the gross income test or the support test for determining dependent status. It's important to

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