Dear raragon,
Unfortunately, SS and Medicare taxes are required by law, of all persons who have reportable income.
He has to continue paying in on his contributions.
His employers have to continue matching.
Unfortunately, also can not claim head of household. In order to claim head of household he has to have a qualifying child or relative whom he pays more than 50% of the support for and pays more than 50% of the household for.
If he is single and lives alone, his only filing status is Single.
If he pays the financing for the mobile home and is not renting, it qualifies for a primary residence, so his taxes and interest would be detucible...but he has to be on the title and be legally obligated for the loan.
Tax Preparer
GPHR Cert; U.S. Treasury Tax Advocacy Panel appointee