If no other individual provided support, then don't check "yes".
SSI is not taxable so it doesn't count for the Gross Income test, but the Support test requires that you pay more than half of the amount spent on your parent's support and the SSI spent on support counts in determining whether you paid over half. Noncash benefits such as food stamps and Medicaid don't count.
You must have provided more than half of your parent's support during the tax year in order to claim them as a dependent.
When determining the monetary value of the amount of support you provide, you need to consider several factors:
- Calculate the fair market value of the room your parent occupies in your home. Ask yourself how much rent you could charge a tenant for the space.
- Consider the cost of food that you provide.
- Remember to include utilities, medical bills and general living expenses that you also pay.
- Compare the value of support you provide with any income, including Social Security, that your parent receives to determine whether you meet the support requirements.
Other costs of support include food, housing/lodging expenses, clothing, entertainment, medical services, and/or equipment costs.
Click here for more information on this topic from TurboTax.
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