In what form was the $70k that the son inherited from his grandmother. Just getting cash, or CDs, or Life insurance proceeds does not change his taxable income of 'about $8k. Of course, it certainly changes (more than likely), the ability of the parent to claim him as a dependent. It does not, however, change her ability to be a HOH filer.
If an answer solves your issue, click on the "Accept as Solution" button! Makes it easier for people to find answers to similar questions that have already been posted.
