Head of Household Eligibility

[LeeP]

Single individuals son is 34 on SSI. SON GETS $8,700 annually.  Can individual claim HOH or does the  $8,700 Get included in the $4,300 gross income limitation test?

[BobKamman]

Supplemental Security Income (SSI) is not taxable and not included in gross income.

[qbteachmt]

You might want to bookmark this wizard, one of which is the link to "what is my filing status?"

https://www.irs.gov/help/ita