I was wrong. I read it on a tax guide for disabled people.
https://www.thearcoakland.org/wp-content/uploads/TaxGuide-2023-FINAL-doc-JAN-16-2023.pdf
CAN SSI RECIPIENTS BE CLAIMED AS A DEPENDENT?
All SSI recipients in Michigan who receive federal plus state benefits at either the
Sharing/Independent level (a total of $855.00 for 2022; $914.00 for 2023) or Personal Care
(adult foster care home or group home) level ($998.50 for 2022; $1,071.50 for 2023) cannot be
claimed as a dependent for income tax purposes. This is because a person on SSI at a rate other
than the Household of Another level (a total of $570.00 for 2022; $618.67 for 2023) is by SSI
regulations defined as someone who is not someone else’s dependent. If the SSI recipient is
claimed as a dependent according to the I.R.S. regulations, then the SSI program will consider
such support against the SSI recipient and only the Household of Another level of benefits will
be paid.
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An adult SSI recipient who receives the combined federal and state benefits at the
Household of Another level ($570.00 for 2022; $618.67 for 2023) may be claimed as a
dependent by a person who can show that they provided more than half the SSI recipient’s
support. In figuring total support, the SSI income must be counted. If the yearly total of SSI
received is less than the amount of support provided by a parent or another person, the SSI
recipient may be claimed as a dependent if all other dependency requirements are met.
SPECIAL NOTE: Michigan provides a monthly state SSI supplement for both the
Household of Another and the Sharing/Independent rates. Although recipients of SSI in
Michigan, during 2023, will receive a check or a direct deposit from the federal government
(either $609.34 – Household of Another, or $914.00 – Sharing/Independent) on the first of every
month, the State of Michigan sends its monthly supplement amount (either $9.33 – Household
of Another, or $14.00 – Sharing/Independent) on a quarterly basis included within one state
check, or via direct deposit, on or about March 10th, June 10th, September 10th and December
10th.
Individual recipients in Michigan who only qualify for a “state supplement” amount of SSI
each month (due to the receipt of other income like Social Security disability benefits, and/or
some work earnings) must forego not only this money, but they are required to go through a local
Michigan Department of Health and Human Services office (or, on-line) and annually re-apply
for Medicaid benefits.
