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Parent Head of Household

The taxpayer's mother lives in a nearby nursing home. The mother's only income is from SSI and Social Security disability. Can the daughter claim the mother as a dependent if she (the daughter) pays more than half the mother's expenses? And, if so, can this dependency be used to allow the daughter (unmarried, no other dependents) to file as Head of Household?

========================================= MODERATOR'S COMMENT: Looks like HoH is fine if you included social secuity and ssi as part of her total support and you provided more than half her total support

Reply to
R. Pile
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Two issues: 1. Is the mother a dependent and 2. If a dependent can taxpayer file as HOH.

  1. Daughter can claim exemption if daughter can show she paid more than half the cost of "total support." This assumes the other criteria are met for claiming an exemption.
  2. Daughter can file as HOH assuming #1 is passed and the daughter provides more than half the cost of keeping her mother in the nursing home. This amount is not the same as "total support." As the mother's only source of income is from SSI & SSDI and the OP did not specify who is paying for the home and on what the SSI & SSDI is being spent, one must do the calculation.

Typically, those on SSI are living in a home that accepts the SSI & SSDI as full payment (except for a small monthly stipend). If this is the case, the daughter may be hard pressed to pass either test 1 or test 2.

Reply to
Alan

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