Does Social Security count as income?

[hewankorn]

My mother received monthly social security is this considered income?  

[VolvoGirl]

Depends.  For some things, yes.  But not if you are trying to claim her as a dependent.   It doesn't count towards the $4,400 amount.  If she only gets Social Security she doesn't have to file a return except to get back any withholding taken out.

[xmasbaby0]

We do not know why you are asking this.   If your mom receives Social Security and also has some other income from working, or from a pension or retirement account, etc. then the SS may count as taxable income, depending on how much the total amount adds up to.   If you are asking if it counts because you want to claim her as a dependent, if her only income is SS, then no, it does not count toward the $4400 amount that would prevent you from claiming her.  

[Opus 17]

If you are asking about filing a tax return, social security is not taxable income if it is a person's only income, but it may be taxable if the person has other income like investments or a pension.   How much social security is taxable depends on a complicated formula and the best way to figure it out is to use the IRS calculator or to actually prepare a tax return and see what the answer is. 

https://www.irs.gov/help/ita/do-i-need-to-file-a-tax-return

https://www.irs.gov/help/ita/are-my-social-security-or-railroad-retirement-tier-i-benefits-taxable

If you are asking about claiming someone as a dependent, social security is "support" they provide themselves (even if it is not taxable), and does count when you are trying to figure out if someone else paid more than half the person's total financial support.

Regardless of whether or not social security is taxable for a particular person, it is not "compensation" or "earned income" for tax purposes that require that type of income, such as certain credits or making IRA contributions.