HOH - Mother claimed

[Gretel]

Am I right that if mother can be claimed as dependent than taxpayer can claim HOH?

And this is the only qualifying relative, which qualifies you as HOH?

[Dennis V]

Hoh

If your parent is your dependent, then you can file HOH if you provided more than half the cost of maintaining your parent's home. Parents are the only dependents who don't have to live with you in order to file HOH, i.e. if you pay to maintain their home in addition to your own home. Every other dependent that qualifies you for HOH must live with you. There are other qualifying relatives that will qualify you for HOH, e.g. sibling, grandparent, but you must pay more than half the cost of maintaining a home, the qualifying relative must be your dependent, and they must live with you more than half the year. This all assumes the TP is single. If they are separated, the rules differ.