@707ink wrote:
I understand I wanted clarification we are not Married. I will have my S/O look into it more. And no she has not filed taxes in 3 yes she has no tax sale income no ssi or anything. Thank you for the info.
In general, the rules for claiming an adult will be the same in your situation; whether you or your partner should claim the mother requires some more strategic thinking.
Your partner can claim their mother if these tests are met:
- the mother's taxable income is less than $4300
- the mother does not file a tax return, or only files a tax return to claim a refund of withholding and claims no other deductions or credits
- your partner provides more than 50% of the mother's financial support
For you to claim the mother there is an additional requirement that she live in your home for the entire year (because she is unrelated to you).
In actual fact, only one person can claim the mother because only one person can provide more than half the mother's support. In practical terms, as long as you and your partner mingle your finances, then you can probably pick which one claims the mother as a dependent by saying that person pays "more than half." (If you each paid exactly half her expenses, then no one can claim her because exactly half is not more than half.)
The tax benefit for 2021 of claiming an adult dependent is a $500 credit for "other dependent" plus a $1400 stimulus rebate, unless the mother already received a stimulus check. Additionally, the person who claims the mother as a dependent could also take a deduction for the mother's medical expenses if you or your partner actually pay them.
I can't think of any other benefits of claiming a parent as a dependent.
