@hooch3131 this is a complicated subject.
for filing status, agree with other posts, there are three requirements to claim HOH
1) you have a qualifying depedent*
2) you provide more than 50% of the household expenses - that is either your mother or you - can't be both.
3) youi are not legally married on 12/31/21 (attempting to file HOH if you or Grandma are legally separated complicates the answer even further as the rules are different for Parent versus Grandma)
* use this tool to determine whether the children qualify as your dependents or your mother's. Run the tool twice: the first time asnwer the questions for yourself. the 2nd time answer the questions as if your mother was answering the questions.
https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent
If your mother provides more than 50% of the household expenses, only she could file HOH (as long as the children qualify as her dependents and she is not legally married)....doesn't mean she has to claim them to file HOH, just means she can claim them.
why doesn't she want to claim them?
