Can I file as a Head of Household if I provide for my mom who's been brought to the country via U4U

[eborshch]

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!

[Bsch4477]

If you are unmarried from the information you posted your mom is your dependent as a qualifying relative and you can file as Head of Household. 

[pk · Accepted solution]

@eborshch  from what you posted, it appears you should be able to  file as HoH>  Please try out this tool from the IRS -->

What is my filing status? | Internal Revenue Service

From Pub 501       ---> Publication 501 (2024), Dependents, Standard Deduction, and Filing Information | Internal Revenue Se...

"

Special rule for parent.

If your qualifying person is your parent, you may be eligible to file as head of household even if your parent doesn't live with you. However, you must be able to claim your parent as a dependent. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your parent.

If you pay more than half the cost of keeping your parent in a rest home or home for the elderly, that counts as paying more than half the cost of keeping up your parent's main home.  "

Is there more I can do for you ?