Taken from IMDB. It's missing some words where they put their spoiler tags and I dont feel like filling them all in...
The Homeless Woman has appeared on Sons Of Anarchy seven times. The first time is when Gemma approaches her and gives her some money during season 1. She appears again in the season 1 finale after Jax finds out that Tig and Clay were Jax went on a bender and wound up falling asleep in the graveyard where his father was buried. When he wakes up, he gives the blanket he used back to the same homeless woman before going to funeral. In season 2, the homeless woman appears twice: once when Gemma was waiting for Unser outside of a church after Gemma had been Gemma speaks to the homeless woman asking if she knew her, the homeless woman replied "Everyone knows me.". and before that when Gemma is waiting outside the shrink's office, the homeless woman is already there as if waiting to see the shrik herself, but when the shrink comes out to the waiting room, she calls Gemma not even acknowledging that the homeless woman is there. In season 3; when Jax is in Belfast following the husband and wife who had . While he is following them, the husband is seen giving some money to a homeless person who was asleep on the ground, if one looks closely, it's the homeless woman from Charming. In season 4, the homeless woman appears once again when Jax, Tara and the boys are on a picnic trip quite a ways from Charming. Jax sees her right before an attempt to is made. She appears again in the finale of Season 5, Jax sees her "petting" a dog doll in a garbage bin and continues to go with a confused look.
Kurt Sutter has received a ridiculous amount of fan questions during his WTFSutter video blog regarding the homeless woman. The first few times he answered the questions he simply said "The homeless woman is who she is and represents what she represents." He further went on to say that he had no intention of explaining her for more than what the audience sees. He wants fans to make up their own interpretation of what she represents. Is she a guardian angel? Is she a ghost? Is she just a homeless woman with a lot of frequent flier miles? To put it simply; the audience sees her for what she is. More recently Kurt Sutter has just started saying "The Homeless Woman is Jesus Christ." though he seems to be saying this sarcastically, likely due to getting sick of answering the question.