Should qualifying relative with income file return, but < GIT

[zzz]

My mother appears to be a qualifying relative. She has social security income > $5,050, but that is non-taxable so she satisfies the gross income test (GIT), as well as the other tests from IRS online quiz.

Normally we do not file a return for her, but since I want to file as head of household in 2024, should a return be filed for her to prove she qualifies as QR?

[DoninGA · Accepted solution]

She does not have to file a tax return to be claimed as a dependent on your tax return so that you have get Head of Household filing status.