<prompt> Human: So my mother was on unemployment for a few months of 2017, and received 4,293 in unemployment compensation. However, she had no income for more than 8 months, is disabled, and I paid for almost all of her expenses.According to TurboTax, I cannot claim her as a dependent nor can I file for Head of Household. My relative is a receptionist at HR and talked to someone, and they said I would be able to. FreeTaxUSA seems like it would allow me to claim her and file as HOH? Oh this is so confusing. So, I come to you rpersonalfinance Any advice? Also I am in TN.  <response>: Unemployment isnt exempt from tax federally, so it counts towards the 4050 threshold for income for a qualifying relative dependent. So no, you couldnt claim their exemption, and they wouldnt qualify you for HOH. 