Single individuals son is 34 on SSI. SON GETS $8,700 annually. Can individual claim HOH or does the $8,700 Get included in the $4,300 gross income limitation test?
Supplemental Security Income (SSI) is not taxable and not included in gross income.
You might want to bookmark this wizard, one of which is the link to "what is my filing status?"
https://www.irs.gov/help/ita
