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Thank you for allowing me to be of service to you regarding your tax question. You may claim your mom as a dependent and file as head of household based on the information contained in your question. Your mom's social security does not count as income for tax purposes to claim her as a dependent, and you have provided more than half the cost of upkeeping the home--whatever those costs are. A parent does not have to actually live with you to be claimed as a dependent as long as you provided more than half the cost of upkeeping the home. There is no need to fill out the worksheet in your case. Please let me know if you require additional information or clarification.
Please let me know if you were able to view my response sent at 7:01 am and/or if you need further information or clarification. Thank you.
I just want to be clear about the specifics of claiming "fair rental value of the home" in the case of foreclosure. I am not making mortgage payments so I cannot
claim for half of the mortgage. However, I just want to be clear that comping the value of the apartment is not against IRS rules. Thank You
There is no reason to figure in the fair rental value as to claiming your mom as a dependent because you are not paying that expense. For example, if you did not have a mortgage at all, that would not be an expense to be calculated. As long as you are providing more than half the cost to upkeep the home, you can claim your mom. Upkeep of the home is calculated on the expenses you actually pay.
Thank you very much for this clarification!