Anonymous
Not applicable

Deductions & credits

have you filed 2019 becuase the irs will go on that if filed. 

 

don't know why dad wouldn't qualify as a qualifying relative if his only income was social security (

2 tests gross income and support

Gross Income Test
To meet this test, a dad's gross income for the year 2018 (2019) must be less than $4,150 ($4,200).
Gross income is all income in the form of money, property, and services that isn't exempt from tax. In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business. Gross receipts from rental property are gross income. Don't deduct taxes, repairs, or other expenses to determine the gross income from rental property.
Gross income includes a partner's share of the gross (not net) partnership income.
Gross income also includes all taxable unemployment compensation, taxable social security benefits, and certain scholarship and fellowship grants.  

if his only income was SSI, none would be taxable so his gross income would fall below the limit

 

the second test is that you must provide over 1/2 his support. 

How to determine if support test is met.
You figure whether you have provided more
than half of a person's total support by comparing the amount you contributed to that person's
support with the entire amount of support that
person received from all sources. This includes
support the person provided from his or her
own funds.
You may find Worksheet 2 pub 501 helpful in figuring
whether you provided more than half of a person's support.
Person's own funds not used for support.
A person's own funds aren't support unless they
are actually spent for support.
Tax-exempt income. In figuring a person's total support, include tax-exempt income, savings, and borrowed amounts used to support that person. Tax-exempt income includes certain social security benefits, welfare benefits, nontaxable life insurance proceeds, Armed Forces family allotments, nontaxable pensions,
and tax-exempt interest.

 

don't know if you're marriedand filing joint but if single, dad as a dependent let's you file as head of household (check 18 return to see if that was checked  in filing status)   HOH are lower tax rates than filing as single.