http://www.irs.gov/publications/p501/index.html
Quote:
Head of Household
You may be able to file as head of household if you meet all the following requirements.
You are unmarried or “considered unmarried” on the last day of the year.
You paid more than half the cost of keeping up a home for the year.
A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. See Special rule for parent , later, under Qualifying Person .
If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately.
How to file. If you file as head of household, you can use either Form 1040A or Form 1040. Indicate your choice of this filing status by checking the box on line 4 of either form. Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax.
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Based on the way you phrased your question, you are the NCP, right? IF mom is the primary parent, then, no, you are NOT HOH.
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Maya Angelou 
02-02-2009, 05:24 PM
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