claiming dependants

[vodkacran123]

My mom just passed away in April ( she has been disabled for several years and I claimed her on my taxes she only recieved ssi) can I still claim her next year as my dependent.

Also I take care of my sister who is also disabled she has lived with me for the last 6 years and I havent claimed her at all should i have and should I now she recieve ssi as well 

[DoninGA · Accepted solution]

Yes, you can claim both your mother and your sister as dependents on the 2023 tax return as long as they meet all the requirements under the Qualifying Relative rules.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[vodkacran123]

GROSS INCOME ? She doesnt work, what other than a job qualifies as income - she doesnt own property or stocks not even a 401 -  her husband died and i started taken care of her since she did get a workmans comp from him does that count. 

[DoninGA]

---

@vodkacran123 wrote:

GROSS INCOME ? She doesnt work, what other than a job qualifies as income - she doesnt own property or stocks not even a 401 -  her husband died and i started taken care of her since she did get a workmans comp from him does that count. 

---

Workman's compensation is not reported on a tax return, it is not taxable income.

Taxable income would be wages from work, income from self-employment, interest, dividend or investment income, income from a pension, annuity or IRA.

If the Only income she receives is the Social Security benefits and you provide over one-half of her support then she would be eligible to be your dependent.

[Mike9241]

here's the IRS definition from the 1040 instructions

Gross income means all income you received in the form of money, goods, property, and services that isn't exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). it does not include the money you spend on her/them.

for a better idea of various categories look at a 1040 page 1 lines 1 through 7 and schedule 1 lines 1 through 8.  As you can see there are many possibilities but your statement about her would seem to eliminate most of them. 

workers compensation paid to survivors is exempt from taxation under IRC 104(a) so would not be included in gross income