Hi,
My mom moved to the U.S. in May 2024 and has remained here since. She lived with me until the end of June and then moved into a separate residence that I rent and pay for on her behalf.
She does not have any earned income and receives only public assistance (SSI, SNAP, and similar benefits). I cover the majority of her support, including housing, food, and other essentials.
I'm trying to determine whether I can file as Head of Household for 2024. I understand that for a parent, co-residency is not a requirement, and she has been physically present in the U.S. for more than 183 days this year. However, her legal status is that of a humanitarian parolee under the Uniting for Ukraine (U4U) program — she is not a permanent resident.
So can I file as a Head of Household and if so is there any additional evidence/statement I need to provide?
Thank you!
