I am single and own my home and help support my mother that lives in the same city and help her with more than 1/2 of her expenses. The question that I have is that with SSI and her 401k she made 14k this year. She will file her 2010 taxes this year and was wondering if the 14k that she claims will make me not able to claim her as a dependent. I sure could use the TAX DEDUCTION. Thank you.

Did you provide support of more than $14k?
Also SSI is not income but withdrawal from 401k is income. Is the withdrawal less than $3650?
If both answers are yes, she is dependent and you can be head of household.

MukatA. Thank you for the fast response it was very helpful.