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taxmc2018
New Member

Can I claim HOH for parent whom lives in home owned jointly by both of us, I pay for all expenses?

the home is owned by me and elderly mother but I pay for all expenses, can I file as HOH

1 Best answer

Accepted Solutions
Hal_Al
Level 15

Can I claim HOH for parent whom lives in home owned jointly by both of us, I pay for all expenses?

Yes, as long as she qualifies as your dependent.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4150 ($4,050 in 2016-17)

3. The taxpayer must have provided more than 1/2 his support

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

Nontaxable Social security doesn't count as income, for the income test, but social security money he/she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself. 

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3 Replies
Hal_Al
Level 15

Can I claim HOH for parent whom lives in home owned jointly by both of us, I pay for all expenses?

Yes, as long as she qualifies as your dependent.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4150 ($4,050 in 2016-17)

3. The taxpayer must have provided more than 1/2 his support

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

Nontaxable Social security doesn't count as income, for the income test, but social security money he/she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself. 

taxmc2018
New Member

Can I claim HOH for parent whom lives in home owned jointly by both of us, I pay for all expenses?

just to confirm even if the house is jointly owned?  confused there is a support test that asks for fair rental value of home; there is no mortgage i pay for insurance and taxes.
Hal_Al
Level 15

Can I claim HOH for parent whom lives in home owned jointly by both of us, I pay for all expenses?

Yes. Essentially, you get 50% credit for the support value of the house. When you add "I pay for all expenses" (food, utilities, insurance property tax) to that 50%, you have paid more than half the "household support", so you can claim head of Household, if you have a qualifying dependent, living with you.

That answer assumes that both  you and your mother live in the home you own together.  But, even if she lives there alone, you can still claim HOH, under a special rule for parents., as long as she is your dependent, and you support your own home.
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