你实在要这么理解我也没办法，但1040 LINE4，写的是：

来源: 于 2004-10-07 17:30:34 [旧帖] [给我悄悄话] 本文已被阅读：次

Head of household (with qualifying person).(SEE page 21), if the quulifying person is a child but not your dependent, enter child's name here_____

请问，在PUB501 有哪一条说明：“if the quulifying person is a child ”的条文？