Head of Household

I'm answering because I want to bump up this topic.

The answer is: maybe. Why is the answer maybe? Because I ain't a CPA. I do advise, though -- and I bet you don't want to hear it -- contacting a professional and paying some cabbage to get the right answer. You're right, you don't need an audit, and depending upon volunteers on a message board is not the best way to guarantee accuracy. For your own peace of mind, even if someone gives you what appears to be a correct and thorough answer, get it checked out by an independent professional.

Best of luck to you and your mother.

IRS Pub. 501 contains the rules you are looking for ... Publication 501.



In Pub. 501, look under "Filing Status ... Head of Household" ... Table 4 ("Who Is a Qualifying Person Qualifying You To File as Head of Household?").

*Basically, if you can claim your mother as an exemption, she is a Qualifying Person for the Head of Household analysis.



Look under "Exemptions" ... Table 5 ... "Qualifying Relative"

*Basically, the rules for whether your mother is a "Qualifying Relative" are these:

[i]1. The person cannot be your qualifying child or the qualifying child of anyone else. 2. The person either: [list](a) must be related to you in one of the ways listed under Relatives who do not have to live with you, or (b) must live with you all year as a member of your household (and your relationship must not violate local law).

3. The person's gross income for the year must be less than $3,300.
4. You must provide more than half of the person's total support for the year.[/i] (From Table 5)
[/list]
The key question seems to be how much income does your mother get from SS?