My mother is going into Assisted Living and I will be assisting with her rent. I expect my assistance to be more than $19,000 per year. Will my assistance be taxable?

[jms656]

I want to know if my assistance would impose gift tax liability on me or "income" tax on her.

[Bsch4477]

I assume she can’t be your dependent because you don’t provide more than half of her support. She has no tax liability and you would complete form 709 for the gift. You won’t owe any tax either because of the very high gift/estate tax exemption. 

[xmasbaby0]

Gifts given to family members, friends or other individuals are not deductible.   Gifts received are not taxable to the person who received the gift, and are not entered on a tax return.

If your gift exceeds the yearly limit ($18,000 per individual)  imposed by the gift tax rules, then you will need to complete a Form 709 gift tax form and send it to the IRS, although it is very unlikely that you will owe any tax.  (For 2025 the limit increases to $19,000)

TurboTax does not support Form 709.  It is not an income tax form and would not be included as part of an income tax return.

Here is a link to the form:

https://www.irs.gov/pub/irs-pdf/f709.pdf

https://turbotax.intuit.com/tax-tips/estates/the-gift-tax-made-simple/L5tGWVC8N