Can I file as head of household if mother is living with me?

Question

She receives my dad's pension after he passed, so I cannot claim her as a dependent because the pension is about $25,000 per year. But I pay all the living expenses including mortgage payment and food. She cannot take care of herself or live alone. I don't spend her money in case I need it for long term care or medical expenses in the future. I am single.

Answer 1

I found the following on the IRS website. You can go to the site to check the 'qualifying status special rule for parent' as mentioned in the last sentence of the following:

Head of Household
You may be able to file as head of household if you meet all the following requirements.

You are unmarried or “considered unmarried” on the last day of the year.

You paid more than half the cost of keeping up a home for the year.

A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying Person.

Answer 2

There are three tests that a person must meet in order for you to declare an exemption for them, which you must be able to do before you can file as head of household. The second test is the person's gross income, which must be less than $3300 a year, so no you cannot file as head of household, since your mother's income is higher than that. You can look at the IRS publication 501 for this information.

Answer 3

No, you could only file as head of household if you could claim her as a dependent.

Answer 4

You need to pose that question to the Irs they may have special circumstances