Ok ... if the only income the parent has is SS benefits then they do not need to file an income tax return unless they had ACA marketplace insurance.
Next if the parent has income (other than SS benefits) that exceeds $4400 in 2022 you cannot claim them. Read up on the rules here :
Am I Head of Household?
https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household
https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household
