Claim parent as dependent even though not alive for entire tax year.

[wozman7]

For the past 2 or 3 years, I was able to claim my mother as a dependent and file as head of household.   She had been living with me for many years and her AGI was below the threshold.  She passed away in June of 2025.  Can I still claim her as a dependent and file as head of household on my 2025 taxes even though she was alive for only a portion of the tax year?

[DoninGA · Accepted solution]

Someone who passed away in 2025 is entered as living with you for the whole year.  So you can claim her as your dependent and file as Head of Household on the 2025 tax return.

[wozman7]

I filed my 2025 taxes claiming my mother, who passed away in June of 2025, as a dependent.  I put her name as my dependent along with her SSN.   I filed as head of household like I have the last 2 years.  My tax return was rejected by the IRS with the message:

“ND-931-01 - The Dependent SSN (or Qualifying Child Identifying Number on Form 1040-SS (PR)) has been locked because Social Security Administration records indicate the number belongs to a deceased individual”

I was under the impression I could still file as head of household, claiming my mother as a dependent even though she was not alive the entire tax year.  Looks like this message may indicate otherwise.  Is this the case?  Or did I do something wrong?

[NCperson]

@wozman7  Sorry for your loss.

yes, you completed the tax return correctly, but there are controls in the efile process that prevent electronic filing in certain instances.  This is one of them.

I am under the impression that the reject reason you received occurs when the indivudal passed in a prior year (i.e. 2024 or prior) or you are submitting a prior year tax return.  

Hate to ask under the circumstances, but did she pass in 2024 and not 2025? 

Otherwise, just paper file the return claiming your mother and filing HOH.  No need to change anything on the tax return.

[wozman7]

My mother passed away in early June of 2025.  So it looks like I can keep the return as is and paper file.