Deductions & credits


@abbrowniii wrote:

what do you put in the box for "number of months she lived with you"?  If I put "zero" number of months, TT won't let me claim her as dependent?


You can only claim medical expenses for a dependent, or for certain relatives who meet most of the qualifications of being a dependent.

 

For an adult to be your dependent, they must have less than $5050 of taxable income, and you pay more than half their financial support, and they either (a) live with you the entire year, or (b) are related to you in a specific way.  The list of relatives who don't have to live with you are:

  • Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)

  • Your brother, sister, half brother, half sister, stepbrother, or stepsister.

  • Your father, mother, grandparent, or other direct ancestor, but not foster parent.

  • Your stepfather or stepmother.

  • A son or daughter of your brother or sister.

  • A son or daughter of your half brother or half sister.

  • A brother or sister of your father or mother.

  • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

 

You can claim medical expenses you pay for an adult who is not your dependent if they meet the support test and the residency test, but are disqualified because they have more than $5050 of taxable income.  In other words, you can claim medical expenses for a adult if

(a) you pay more than half their total support, and 

(b) they live with you all year OR are related to you in one of the ways listed above.