A single client provides more than half the support for her parents, including the rent on their apartment. They are both in their 70s and collect social security benefits. The mother has no other income. The father has income of about $18,000, consisting mostly of a pension and a small RMD ( Required Minimum Distribution) from an IRA ( Indvedule Retirement Account). They file jointly when they have a filing requirement. Given their high standard deduction and that none of their social security is taxable, they don't have a filing requirement in 2018.

The client would like to claim her mother as a dependent. By doing so she could file as head of household (HOH) and claim the other dependent credit (ODC). Assuming she can prove support, can she claim her mother? If so, would the parents continue to file jointly?