Disabled dependent who receives Social Security

[Marcia]

I have a dependent who is recently disabled tax year 2020,who lives with his mother. His Social Security check for the year is $13,000.00. Is his mother able to file head of household and claim him as a dependent. She provides more than 1/2 of his support.
M

[TAXNJ]

See The Tax Book 3-12

Gross income. For purposes of the dependency rules, gross income is all taxable income before adjustments and deductions including:

• Schedule C (Form 1040) income less cost of goods sold. Other Schedule C (Form 1040) deductions do not reduce gross income.
• Gross receipts from rental property. Do not deduct taxes, repairs, or other expenses.
• Partner’s share of the gross, not the net, partnership income.
• Taxable unemployment compensation.
• Taxable scholarships or grants.

Gross income does not include:

• Tax-exempt income.
• Nontaxable Social Security benefits.
• Income received by an individual who is permanently and totally disabled for services performed at a sheltered workshop. Income must come solely from activities at the workshop that are incident to medical care. Sheltered workshops are schools operated by tax-exempt organizations that provide training designed to alleviate disabilities.

[Rapid Robert]

Assuming the child has no other income, it seems clear the child is going to be either a Qualifying Child (depending on age and whether permanently & totally disabled), or a Qualifying Relative (mother pays at least half of support and gross income below the "exemption" amount). One can't be a QR if eligible to be anyone's QC, but it shouldn't matter in your scenario, unless the child's other parent is playing some financial role, there are temporary absences involved, etc.. Your question is about HOH filing status, which involves a number of other factors, such as marital status of mother, who pays half or more of the cost of the household, and so on.

Safest (and necessary) thing to do is follow Form 8867 due diligence tests.

[TAXNJ]

If you look at The TaxBook 3-10 you will find an easy to follow chart “Dependency Tests for 2020” and on page 3-12 HOH chart that should help address your scenario questions.