A person can still be an
other dependent (Qualifying relative in IRS parlance, even though they do not
have to actually be related), if not a Qualifying Child, if he meets the 6
tests for claiming a dependent:
1. Closely Related OR live
with you ALL year
2. His/her gross taxable income for the year must be less than $4,000 (2015). Social security doesn't count as income
3. You must have provided
more than 1/2 his support
4. He must be a US citizen or resident of the US, Canada
or Mexico
5. He must not file a joint
return with his spouse or be claiming a dependent of his own
6. He must not be the
qualifying child of another taxpayer
Social security doesn't count
as income, for the income test, but social security money he/she spends on her
self does count as support not provided by you, for the support test. Money she
puts into savings & investment does not count as support she spent on
herself. If no one person provides 50% of the support (for example her relatives are
also sending support), then a "multiple support agreement” (IRS Form 2120)
can be used, to allow you to claim the dependent.
The IRS has a worksheet that
can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support
value of a home is the fair market rental value, divided by the number of
occupants.
