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New Member
posted Jan 19, 2024 9:15:41 AM

Can i claim an individual as an adult dependent that has been living with me all year. And their only source of income was workmens compensation?

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1 Replies
Level 15
Jan 19, 2024 9:21:20 AM

You may be able to claim them as your dependent as long as you provided over one-half of their support and the other rules for a Qualifying Relative.  Workman's compensation is not reported on a tax return so is not included in their gross income.

 

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.