Hal_Al
Level 15

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There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related).

 

Nontaxable Social security, including disability and SSI, doesn't count as income, for the income test, but social security money she spends on her self does count as support not provided by you, for the support test. 

 

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.