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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresDana is single and pays all the costs of her own home. Her widowed mother lives all year in a nursing home, and Dana pays more than half of that cost. Her mother's only income is $4,100 of interest. What is Dana's best 2025 filing status?
A parent is the one qualifying person who need not live with the taxpayer: Dana qualifies as head of household if she pays more than half the cost of keeping up the parent's main home (a nursing home counts) and can claim the parent as a dependent. The mother is a qualifying relative because her gross income of $4,100 is under the 2025 limit of $5,200 and Dana provides more than half her support. Single is allowed but gives a smaller standard deduction ($15,750 against $23,625 for 2025) and less favourable rates. Source: IRC 2(b)(1)(B); Pub. 501 (2025), Head of Household, Father or mother; Rev. Proc. 2024-40 sec. 3.24 ($5,200 for 2025). Tax year: 2025 (law as of 31 Dec 2025).
Assuming every head-of-household qualifying person must live in the taxpayer's own home for more than half the year; the parent is the exception.
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