svahora
New Member

Can my mother claim her mother as a dependent for Tax Year 2019

My mother is a US citizen. She is retired and makes about $20k/year in rental income through a home she owns and lives in herself (no mortgage). Her sister passed away in India which left my grandmother (her mother) homeless. My grandmother moved to the US in April 2019 and lives at my mother's home in America. We've applied for my grandmother's greencard, which could take another 6 months. My mother takes complete care of my grandmother. Is my grandmother considered a dependent of my mothers? Should she be added to my mom and dad's taxes in 2019?

DoninGA
Level 15

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Your grandmother could be entered as a dependent on your mother's tax return if she receives either a Social Security number or applies for and receives an ITIN from the IRS before the due date of the 2019 tax return and she meets the requirements under the Qualifying Relative rules.

How to apply for an ITIN - https://www.irs.gov/credits-deductions/individuals/how-do-i-apply-for-an-itin

IRS Form W-7 - https://www.irs.gov/forms-pubs/about-form-w-7

 

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

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