Could my mom(62yrs) claim us on her tax return?I am 27, my wife 23 both attending college full time .Can she claim both our exemptions and tax credits? Thanks

7 replies
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macuser_22Answer

Alumni - Champ

For your mom to be able to claim you, all if the following tests must be true. To claim your spouse also requires that your spouse lived with your mom the entire year. Since *you* are related you do not need to live with your mom to pass test #2.

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,050 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 17, for full information.
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170933

** Worksheet for determining support
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000171012

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

S

SweetieJean

Alumni - Champ

Who is paying your expenses? Any scholarships or grants?

L

lightningrevnantAuthor

Level 2

Yes, we both have pell grant (5800 per year ) and take out loan to pay whatever the grant doesn't cover. We do not work and want to give our tax benefits to her since only 40 percent is refundable for educational credits and exemptions of 8000 do no good to us. Her income is 35k per year . She is married and my father has not much income for this year after he was hospitalize .

S

SweetieJean

Alumni - Champ

"want to give our tax benefits to her." Alas, it not up to you. The IRS rules must be followed.

macuser_22

Alumni - Champ

It sounds like she would not pass the "more than 1/2 of you total support test" for claiming a dependent. Support includes housing, food, education, etc. A grant and loan is support that she did not provide. You need to use the worksheet in the pub 17 link I provided, but it does not sound like she can claim either of you. (And I agree with Hal_Al that your spouse does pass test #2 since she *is* a close enough relative by being married to you - it is test #4 that she probably cannot pass, but use the worksheet to be sure).

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

S

SweetieJean

Alumni - Champ

"Her income is 35k per year . She is married and my father has not much income for this year after he was hospitalize ".
Does she (or her husband) provide you with any support at all?

macuser_22

Answer

Alumni - Champ

For your mom to be able to claim you, all if the following tests must be true. To claim your spouse also requires that your spouse lived with your mom the entire year. Since *you* are related you do not need to live with your mom to pass test #2.

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,050 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 17, for full information.
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170933

** Worksheet for determining support
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000171012

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

Hal_Al

Level 15

Your spouse does not need to live with the taxpayer all year, to qualify as a dependent. Although a daughter-in-law is not related closely enough to be a Qualifying Child*, she is considered a close relation for Qualifying Relative Rules . Reference: <a rel="nofollow" target="_blank" href="https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf">https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf</a>

There is an exception to the joint return rule, if you and your spouse have no tax liability and are only filing to get a refund.

If she qualifies to claim you as a dependent(s), she qualifies to claim your education credit, assuming you would have qualified to claim it. That brings up the topic of scholarships and student loans, both oh which are considered support not provided by your mother, for the support test; unless your mother co-signed for the loans.

*There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit (23), a relationship test and a residence test. Only a QC qualifies the taxpayer for the Earned Income Credit. Neither of you qualify to be your mother's QC. You are too old and your spouse is not related closely enough.