I have rental property that my mother lives in rent free. Can I claim her as a dependent since, if I charged her rent, I pay for more than 50% of her living expenses?

[lauriehuffman75]

The property was bought to be used as rental property. Before we could use it as rental property, my mother moved into it. She lives there rent-free. The property does not have a mortgage. My mother is a US citizen, her only income is Social Security, and she does not file a tax return. If I charged her rent, I would be paying for more than 50% of her annual living expenses. Can I claim her as a deduction?

[Coleen3 · Accepted solution]

You don't have to charge her rent. You are already providing her support by allowing her to live rent free in a property you could rent for a profit. See line 6b in the Support Worksheet below. You are credited with providing her with the Fair Rental Value of the property as well as whatever expenses you pay like utilities and property taxes.

(See the attached screenshot below. Click to enlarge.)