Deductions & credits

Phillip1 · ‎May 31, 2019

SSI benefits can become an issue in regards to the support test. I am assuming that this person is an adult and they are not related to you. If this is the case, they would need to qualify as a qualifying relative dependent. The requirements are as follows:

You need to have lived together for the entire year.
The must have made less than 4,050 dollars (not including social security).
You provided more than half of their support (their social security spent for their support is included in this requirement)

The support test considers any of this person's (including social security) money that is used for their food, shelter, clothing, transportation, entertainment, and medical expenses as personally provided support. Any of their money that is not used for support (kept in the bank) is not counted as support provided by the individual. Therefore, you must pay for more for their support from your funds than they pay from their funds. Fill out worksheet 2 on page 16 of IRS Publication 501 to make sure you meet this requirement.