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posted Apr 19, 2021 5:06:00 PM

My mother is on a very low fixed income, social security, nothing close enough to get by she depends on me financially, can I claim her as a dependent on my tax return?

Her income is just over $ 600.00 a month

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2 Replies
Expert Alumni
Apr 19, 2021 5:25:14 PM

No. The cutoff for 2020 is $4,300.

Level 15
Apr 19, 2021 5:27:30 PM

How much is the fixed income - not counting social security?

 

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days as a member of your household - There are exceptions for temporary absences such as school, illness, business, vacation, military service).

3. The person's gross income for the year must be less than $4,300 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/pub/irs-pdf/p501.pdf

** Pub 501 Worksheet 2 for determining support
https://www.irs.gov/publications/p501#en_US_2020_publink1000292527