Head of Household is a filing status for federal and California returns for people who are not married and provide more than 50% of the household support for a qualifying person, such as a child or relative. It gives a higher standard deduction than filing single or one person married filing separately. Your spouse cannot be your qualifying relative. They have their own standard deduction if filing separately, or together a higher deduction if filing jointly.
Your mom would not qualify for Head of Household as a filing status, which is a requirement for the Senior Head of Household Credit.
To qualify for Head of Household in California you must meet all of the following on December 31 of the tax year:
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