I suggest that you read the rules in IRS Pub 503 to see if you meet the qualifications and you paid MORE than half of his total support for the entire year to meet the dependent test (see support test below). While SS and disability payments do not count toward the gross incime test, they do count toward support that you do not provide.
https://www.irs.gov/pub/irs-pdf/p503.pdf
Who Is a Qualifying Person?
Your child and dependent care expenses must be for the care of one or more qualifying persons.
A qualifying person is:
1.
Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later);
2.
Your spouse who wasn't physically or mentally able to care for himself or herself and lived with you for more than half the year; or
3.
A person who wasn't physically or mentally able to care for himself or herself, lived with you for more than half the year, and either:
a.
Was your dependent, or
b.
Would have been your dependent except that:
i.
He or she received gross income of $4,200 or more,
ii.
He or she filed a joint return, or
iii.
You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2019 return.
---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.
3. The person's gross income for the year must be less than $4,200 (tax-exempt income, such as certain social security benefits, is not included in gross income)
4. You must provide more than half of the person's total support** for the year.
5. The person is not filing a joint return.
In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico
The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/publications/p501#en_US_2018_publink1000220939
** Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2019_publink1000226268 |
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
