I am trying to help my sister with her taxes using a Turbo Tax program.
My sister is a widow with low income under 17.000 she also cares for my 90 year old mother. She pays for my mothers care and my mother lives with her all year
My mothers only income is Social security nothing else.
My problem is
The program says she is not qualified as a single head of household w relative dependent.

But viewing her previous taxes were filed w her as single head of household.w one relative dependent these were done by HR Block
She paid them 150 dollars I am not impressed


Should I file her as single head of Household w one dependent?

To be a qualifying relative whom your sister can claim as a dependent, your mother's gross income must be $3,400 or less. If your mother's income is more that that, she cannot be claimed as a depenedent, and hence your sister can't file as head of household. Does your mother meet that requirement?

If your sister's mother is her dependent, then she is Head of Household. For this
1. Her mother's income must be less than $3,400 (social security benefits are not included). So your sister meets the requirement.
2. Your must provide more than half of the support. So if your sister has spent more than what her mother got as SS benefits (less she saved), then she meets this also.

For more info on head of household:
Tax News: Who is a Head of Household?

Yes she only has social security as income. So if that does not count then I guess she is.
Head of house hold Thank you for all your help

Let's be clear: The Social Security benefits COUNTS for the support test, but it is NOT taxable income.

So your sister CAN claim your mother (because she has NO taxable income) IF she can show that she provide more in suppport than what your mother received from Social Security.

If your sister is paying all the bills, providing a home and food to your mother, it is most likely she can show that she is proving more than half of your mother's support.

In most cases, claiming parents whose only source of income is Social Security as dependents is a non-briner for the IRS and they rarely challenge the dependency claim unless there is a significant source of income outside of the Social Security benefits.