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posted Jun 1, 2019 8:54:55 AM

How to claim dependent with 1099R?

My mom is on social security and has 1099R with $1800 (she is low income) and I financially support her. Can I claim her as a dependent on my tax return? or she has to file her own since she has a 1099R? She used to file on her own since she has a 1099R that's over $1000 even her tax liability is $0 due to previous law requirement. Not sure if law of 2018 will allow me to claim her.


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1 Replies
Level 15
Jun 1, 2019 8:54:56 AM

Yes you can claim her as a dependent if you provided more than half her support and her taxable income was not more than $4150. 

She should file her own tax return since she has a 1099-R and the taxable amount on a 1099-R can vary depending on what type of investment it was for and whether or not she is subject to early withdrawal penalties. She would not be subject to the penalty if she was at least 59 1/2 when she took the withdrawal.