Worksheet - Cost of Keeping up a Home

Hi Taxpros!

My client is filing as HOH. She is claiming her mom as a dependent and the mom does not live with her.

Question:
When filling out the worksheet for HOH - cost of keeping up a home, does the she include expenses from:

- her "own" household
- Both her "own" household and her mom's expenses
or
- just her mom's

Thank you!

You must pay more than half the cost of keeping up a home that was the main home for your mother for the the entire year.So when completing the worksheet just complete based on mothers home.

Another requirement to claim her mother is that mom did not have more than $4,100 in income for the year (excludes social security .)

You must pay more than half the cost of keeping up a home that was the main home for your mother for the the entire year.So when completing the worksheet just complete based on mothers home.

Another requirement to claim her mother is that mom did not have more than $4,100 in income for the year (excludes social security .)

Thank you! i have a follow up question.
does the taxpayer's own household expense need to be considered? Meaning, does she need to pay for more than 1/2 of her own household expenses because in this case the taxpayer lives with her partner.

Can one address have two households?

Lets say brother’s family and sister’s family live in the same house, shared main door, shared kitchen, shared bathrooms, shared backyard, etc. Is the brother’s family considered one household and the sister’s family considered another household? Or are they all considered one single household?

https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=17353&p=152236

The last post of this discussion mentions a court case. Perhaps that could answer the two households one address question.