Mother In-Law makes 9500 from S/S. Her daughter makes 22300, turns all over to her mother, who she lives with, to pay living expenses. Can she file as Head of Household?

[russellflaherty]

Mother In Law only receives S/S and isn't required to file.  I'm asking if the Daughter can file as Head of Household.

[russellflaherty]

Does the daughter have to include the mothers SS income on her filing as Head of Household?

[macuser_22]

No.

[CarolynM · Accepted solution]

Yes, the daughter may file as Head of Household

To file as Head of Household, she must:

• Pay for more than half of the household expenses
• Be considered unmarried for the tax year, and
• She must have a qualifying child or dependent.

Your mother-in-law would be her dependent.

To claim an adult as her dependent:

·       She provided more than half of their support.

·       They made less than $4,150 in gross taxable income. *

·       They are not a dependent on someone else’s taxes.

·       They are not filing a joint return with someone else.

·       They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. 

*Although the Social Security income is greater than $4,150, it is excluded from this calculation. 

For more information about the Head of Household filing status, follow this link: Head of Household