Can I file HOH?. My mother lives with me and I pay more than 50%. My question is around her income. She gets social security (10,700) and $1200 alimony annually.

[amos2448]

If I can claim HOH with my mother as a dependent does she still need to file? Note: She did receive a monthly credit from January to June for the Affordable Care Act.

[AndreaG]

Yes, your Mother can qualify you to file as head of household and she can qualify as your dependent as long as you pay more than half the costs of keeping up the main home for the year and you meet the additional requirements for both head of household and the dependency exemption. 

For her to qualify as your dependent, her gross income for 2016 needs to be less than $4050. Her alimony is taxable income but I dont believe the social security benefits will be taxable. However, please review the publications that I have referenced as well as the FAQs and then make the determination.

• Please refer to page 19 of Pub 501 under the heading: "gross income" to learn more.  
• Please refer to page 9 of Pub 501, under the heading: "keeping up a home" for more information about the costs involved.
• Please refer to the following FAQs for additional information.
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