Can i clame some one over the age of 18 as a dependent?

[nparten57]

SSI is not taxable I don't think so she doesn't has to file because she has never worked so does it count as gross taxable income?

[npierson7]

Yes, you can claim your adult daughter  and your grandson as your dependents, if your daughter's only income was SSI and you paid more that half of their support and can show the income on your tax return. 

[Hal_Al]

Q. Can I claim them on my taxes?

A. Simple answer: you can claim both of them on your tax return.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test.

A child (or grand child if not claimed by the parent) of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled (regardless of age)
2. He did not provide more than 1/2 his own support*. SSI (supplemental security Income) is considered third party support and not support provided by the child.  Food stamps are also 3rd party support.  SSDI (social security disability income)  reported on a form SSA-1099 is considered the child's own support. 
3. He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much income she had. What matters is how much she spent on support. Money she put into savings does not count as support she spent on herself.

The support value of the home, provided by the parent, is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

* The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

[shirleygiangrande]

My daughter lived with me for 10 months in 2020.  She lived in Colorado for 2 months in 2020 and made around $6400.00 and her employer did not take any withholding from her salary.  Can I claim her as a dependent on my income tax report for 2020?

[DaveF1006]

It depends on how old she is. – She must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year. 

If she doesn't meet this standard, she would not qualify because the income threshold amount for a qualifying relative is $4300. Her earned income exceeds this value. Please review this IRS link for more details.