R. Pile wrote:
- quote -

can taxpayer file as HOH.

1. Daughter can claim exemption if daughter can show she paid
more than half the cost of "total support." This assumes the
other criteria are met for claiming an exemption.

2. Daughter can file as HOH assuming #1 is passed and the
daughter provides more than half the cost of keeping her mother
in the nursing home. This amount is not the same as "total
support." As the mother's only source of income is from SSI &
SSDI and the OP did not specify who is paying for the home and on
what the SSI & SSDI is being spent, one must do the calculation.

Typically, those on SSI are living in a home that accepts the SSI
& SSDI as full payment (except for a small monthly stipend). If
this is the case, the daughter may be hard pressed to pass either
test 1 or test 2.

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The taxpayer's mother lives in a nearby nursing home. The mother's
only income is from SSI and Social Security disability. Can the
daughter claim the mother as a dependent if she (the daughter) pays
more than half the mother's expenses? And, if so, can this dependency
be used to allow the daughter (unmarried, no other dependents) to file
as Head of Household?

========================================= MODERATOR'S COMMENT:
Looks like HoH is fine if you included social secuity and ssi as
part of her total support and you provided more than half her total
support

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >