Does my mom's social security income reported on 1099 count towards her dependency?

[i_transcribe]

If she currently owes the IRS from previous years, and I file her as my dependent, will they garnish my return to pay her debt?

[DianeW · Accepted solution]

No, they will only garnish the tax return of the taxpayer who owes the debt.

If she is a qualifying relative, and you are entitled to her exemption, you can and should claim her as your dependent.  

The social security benefits received by her would count as money provided for her support from her own sources as well as any other income she might have.

Qualifying Relative:

• You provided more than half of their support.

• They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)

• They live with you (365 days in the year) or they are related to you.

• They aren’t a dependent on someone else’s taxes.

• They aren’t doing their taxes with a spouse (married filing jointly).

• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

  You can’t claim a dependent if you are a dependent on someone else’s taxes

• Use this link if you would like to review:  Rules for Claiming a Dependent on Your Tax Return