The IRS will work it out if you both claim your SSN on tax returns. If you provided over half of your support, she can't claim you. But if you did not provide half of your own support, she can claim you. She doesn't have to provide more than half of your support if you did not. To determine support, use this worksheet.
Whether it's a child, a friend, or a relative you support, the term 'support' is generally defined as what you spend on a person to provide the basic necessities of life. While the specifics may be debatable in certain circles, here's what the IRS considers typical for the purposes of a tax return.
Support includes:
- Food
- Lodging (even if your mortgage is paid off)
- Clothing
- Education (including the GI bill)
- Medical and dental care (including insurance and supplementary Medicare premiums)
- Recreation
- Transportation and similar necessities
Support does not include:
- Life insurance premiums
- Funeral expenses
- Federal, state, or local income taxes or Social Security and Medicare taxes paid on a person's own income
- Scholarship grants
- Income made by a disabled person in a sheltered workshop
Generally, if this person provides more than half of his or her own support, you cannot claim him or her as a dependent.
Keep in mind, it doesn't matter where the money comes from to support a person - it just has to be yours. It can be taxable or nontaxable income like social security. You don't have to be working in order to support someone.
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