Child 21yrs old.Disabled. Lived entire year with Mom. He received SSI. Mom does not want to claim as dependent. Can I still file her as HH without dependent?

[bobi]

The child is extremely smart and a computer wiz and although disabled physically is mentally brilliant. Under household rules child must be under 19 or a student if 24.

He is over 19 and Not a student.

[Terry53029]

you need to look up the age rules for dependents, as your "household rules" is incorrect

[bobi]

Qualifying child must be younger than you or either younger than 19 years old or be a student younger than 24 years old.    However if the child is permanently and totally  disabled there is no age limit and, he/she would qualify.

[Just-Lisa-Now- · Accepted solution]

No, you need a qualifying relative that's a dependent to qualify you for HOH.  

Why doesn't mom want to claim as a dependent?  Does he meet all the requirements for a dependent?

[bobi]

He meets all the requirements as a dependent but for some reason she does not want to claim him. Oh well I will be filing her as single.   Thanks so much for your help

[TaxGuyBill]

I strongly recommend you ask the mother why she does not want to claim him as a dependent.  It is possible that she is misunderstanding something.