Can I file head of household and claim my mom as a dependent?

[91shoplus]

My mother and I both live with my grandma. Neither of our names are on the deed or the mortgage. However, my mother is disabled and receives Social Security Disability. My grandma receives Social Security. Nobody in the house works except me and I am the only person in the house that files taxes. When it comes to expenses for the house, I pay my portion of expenses plus my mothers. I pay cable, phone, internet, half of the utilities, I give my grandmother money for my portion and my moms portion for the mortgage. I pay for the monthly pest control for the house, repairs, household and toiletries for my mom and I, etc. Can I file head of household and claim my mom?

[DoninGA]

The way your post is written it sounds as if you are paying two-thirds of the household expenses along with over one-half of your mother's support.  Do not your mother or grandmother contribute at least one half of their own support and also to the maintenance of the home?

[91shoplus]

My grandmother supports herself when it comes down to food, buying her toiletries and household items for herself. As far as my mom, I’m pretty much taking care of her and paying her third of the bills for the house. When it comes down to home maintenance and repairs, that’s usually all me. I pay for lawn service, monthly pest control, plumbing bills, and half of utilities.

[DoninGA · Accepted solution]

If you have paid over one-half the cost of running the home, are not married and have a qualifying person as your dependent then you would be eligible for Head of Household filing status.  You could claim your mother as your dependent (qualifying person) under the Qualifying Relative rules if she meets all the requirements.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.

2. The person either (a) must be related to you or (b) must live with you all year as a member of your household. 

3. The person's gross income for the year must be less than $4,150 (social security does not count) in 2018

4. You must provide more than half of the person's total support for the year.

5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.

6. The person must not file a joint return with their spouse.

[casella]

Can I claim my mother as a dependent if she earned $9,633 in 2018.

She lived with me for the entire year.

[SweetieJean]

No, you cannot.

[Hal_Al]

The fact that you are not on the mortgage or deed does not disqualify you from being Head of Household (HoH) for tax purposes.

To be HoH, you must be claiming a dependent*. Your mother would satisfy that requirement.

Next,  you must have paid for more than half the household expenses. It sounds like you have, but to be sure you have to do the math. Add up what you pay and compare that to what grandma pays.

*There is an exception for non-dependent children.

[VolvoGirl]

Sounds like the poster can claim her grandmother as a dependent also.

[dawnmartin259]

If I am disabled and my son claims me as a dependent why would I receive a form 703 on the back of my 1099? Do I need to go back and do a form 703 for the last few years that he has filed me as a dependent?

[VolvoGirl]

You don't enter the 703 on your return.  When you enter the SSA-1099 Turbo Tax calculates the taxable amount for you.   The 703 is a worksheet for you to see how much of SS is taxable but it can be tricky to fill out and you might not come up with the right amount.

[VolvoGirl]

Up to 85% of Social Security becomes taxable when all your other income plus 1/2 your social security, reaches:
Married Filing Jointly: $32,000
Single or head of household: $25,000
Married Filing Separately: 0

Check 1040 line 5a and 5b for any Taxable Amount.

To see the Social Security Benefits Calculation Worksheet  in Turbo Tax Online version you would have to save your return with all the worksheets to your computer.   Or if you are using the Desktop CD/Download Software you can switch to Forms Mode (click Forms in the upper right) and click on SS in the list on the right side.