Yes, if she is a qualifying person, and assuming all the other tests are met.
You may be able to
file as head of household if you meet all the following requirements.
- You are unmarried or considered
unmarried on the last day of the year. See Marital Status , earlier,
and Considered Unmarried , later.
- You paid more than half the cost of keeping up a home for
the year.
- A qualifying person lived with you in the
home for more than half the year (except for temporary absences, such as
school). However, if the qualifying person is your dependent parent, he or
she doesn't have to live with you. See Special rule
for parent , later,
under Qualifying Person.
A qualifying
child would be:
- Your
child (including legally adopted), stepchild, foster child, sibling,
half-sibling, step-sibling, or a descendant of any of them (for example,
your grandchild or niece) AND
- Permanently
and totally disabled OR under the
age of 19 as of December 31, 2016 (under 24 if a full-time student) and
younger than you (or your spouse, if filing jointly) AND
- Lived
with you for more than half the year AND
- Single (or if the child is married, you'd have to qualify
to claim
them as a dependent even if you're not going
to claim them as such).
