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Level 3
February 24, 2022
Question

Can a single 78 year old file for HOH for a 56 year old son on SSI.

  • February 24, 2022
  • 7 replies
  • 32 views

78 year old single mother pays over 50% living expenses for a 56 year old disabled son.  Disabled son get SSI of $9,000 tax free but still less then 50% of living expenses and he lives apart from tax payers main home.  Can she file using HOH?

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7 replies

dascpa
Level 11
February 24, 2022

Follow the flowchart of rules on "other dependents".  From what you posted it sounds like a yes, but verify each step of the chart.

dascpa
Level 11
February 24, 2022

Oops, missed the part where they lived apart.  So nope.

dkh
Level 15
February 24, 2022

Last I knew HOH required the person live with taxpayer........He doesn't live with her

Level 3
February 24, 2022

IRS has exceptions for "Relatives who don't have to live with you",  a person related to you in any of the following ways don't have to live with you,  "Your child and many other relatives".

also The Qualifying Relative rules on earning must be below $4,300 does not apply to Disabled.

dkh
Level 15
February 24, 2022

I thought the exception to not living with you was only allowed for a parent or children of divorced/separated parents..............🤔 🤔

Just-Lisa-Now-
Intuit Community Champion
February 24, 2022

"and he lives apart from tax payers main home"

this part confuses me, dont they have to live in the same household?

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
dkh
Level 15
February 24, 2022

try IRS interactive assistant

https://www.irs.gov/help/ita