what are the HOH requirements?

[marykathleen]

My mother was placed in a nursing facility in Sept. 2024 and passed shortly after. Can I file HOH for 2024?

[SabrinaD2]

Yes, you may be able to file as Head of Household (HOH) for 2024 if:

1. Your mother was a qualifying person (e.g., you provided more than half her support and she qualified as your dependent).
2. You paid more than half the cost of maintaining her home (or the nursing facility).
3. You were unmarried or considered unmarried as of December 31, 2024.

When you enter you and your mother’s information in TurboTax, the software will walk you through a series of questions to help to double-check whether you qualify for HOH status

For more details, check:

• HOH TurboTax Filing Guide
• IRS HOH Requirements - Caregivers