You can still claim her as a dependent if you meet the qualifications of the test for a qualifying relative per Table 5 from IRS Publication 501 at this link. You must have provided more than half of her support.
Supplemental Security Income (SSI) is not taxable and therefore not considered gross income. Gross income is all income in the form of money, property, and services that isn't exempt from tax.
See here for more information from the Social Security Administration on SSI. The Gross Income of an adult SSI recipient could affect SSI benefits but not support received from a relative.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
