My disabled mother lives with me, she receives social security disability, can I claim her on my taxes, do I need to turn in her disability?

[jerry2000 · Accepted solution]

If she meets all of the requirements to be a dependent, then you can claim her. Her SS benefit is her income, not yours and you do not show it on your tax return. If that is the only income she has, then she does  not have to file and claim it either. If she has enough other income to be required to file,then her SS would be claimed on her tax return.

Rules for Claiming an Exemption for a Dependent:

- You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer.
- You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns.
- You cannot claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.
- You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative.

Test to be a Qualifying Child:
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full-time student and younger than you (or your spouse, if filing jointly), (c) any age if permanently and totally disabled.
3. The child must have lived with you for more than half of the year (except for temporary absences such as for school)
4. The child must not have provided more than half of his or her support for the year.
5. The child is not filing a joint return for the year (unless that
return is filed only as a claim for refund).
6. If the child meets the rules to be a qualifying child of more
than one person, you must be the person entitled to claim
the child as a qualifying child.

Test to be a Qualifying Relative:

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either (a) be related to your in one of the following ways:
    Your child, stepchild, foster child, or a descendant of any of them
    Your brother, sister, half brother, half sister, stepbrother, or stepsister.
    Your father, mother, grandparent, or other direct ancestor, but not foster parent.
    Your stepfather or stepmother.
    A son or daughter of your brother or sister.
    A brother or sister of your father or mother.
    Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
3. The person's gross income for the year must be less than $3,900 (social security does not count).
4. You must provide more than half of the person's total support for the year.

There is a very good worksheet to help you determine how much support you provide. It is on page 15 of IRS Pub. 501
http://www.irs.gov/pub/irs-pdf/p501.pdf

[immusselman]

I am disabled and my only income is from Social Security Disability Income and I live with my daughter and her two boys. I received total net benefits for 2019 of $17,669.50. I am a U.S. Citizen and my daughter paid for everything over and above what I could not. We figured out that meant she paid for over half my total support when we calculated everything including rent, food, gas, auto insurance, medical co-insurance, etc. 

 I myself do not file my taxes because it would be zero. I did file the first year I received SSDI but it came to zero and I was advised it was pointless to continue to do so, unless something were to change. I believe I do meet all the requirements to be claimed as a dependent on my daughter's taxes. Is this correct?

[DoninGA]

@immusselman As you described your situation, then you would be correct.  Your daughter should be able to claim you as a dependent on her tax return under the Qualifying Relative rules if you meet all the requirements.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[Kbinns89]

I am an adult and I receive social security disability. I wasn’t approved until 8/2019 for it and received a back payment from 2018 and 2019. I made 19488 for just 2019 but I have lived with my mother and she has provided pretty much everything for me. I was told that I still have to file my 2019 taxes even though it was just social security. I am curious as to if she can claim me as a dependent 

[DanaB27]

Yes, your mother can claim you as a dependent if you meet all the requirements to be her Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4,200gross income in 2019 (your Social Security benefits aren't included here in your case)
• You provided more than half of their financial support. 

IRS Table 2: Qualifying Relative Dependents: "Gross income means all income the person received in the form of money, goods, property and services, that isn’t exempt from tax. Don’t include social security benefits unless the person is married filing a separate return and lived with their spouse at any time during the tax year or if 1/2 the social security benefits plus their other gross income and tax-exempt interest is more than $25,000 ($32,000 if MFJ)".

No, you do not have to file a return if the Social Security benefits were your only income since it looks like none of your Social Security benefits are taxable and therefore they don't have to be included in your gross income. Please see Is my Social Security income taxable? and Do I need to file a federal return this year? for additional information.

@Kbinns89

[jbraren]

If I claim my mother on my taxes will this increase or decrease her disability award amount?

[DoninGA]

---

@jbraren wrote:

If I claim my mother on my taxes will this increase or decrease her disability award amount?

---

Neither.  Claiming her as your dependent will have no effect on her Social Security disability payments.

[SweetieJean]

However, if she is also receiving SSI (Supplemental Security Income), the amount of support you provide her could impact her SSI payments.

[keithjones79]

My mother-in-law has lived with me and my wife for 11 years. She receives about $17,000 in Social Security and about $10,000 in Veteran's Benefits since her husband died in 2015. My wife did not claim her as a dependent because we thought the Veteran's benefit was considered "gross income" above $4,500. But now I am starting to second guess that. Should we have been claiming her as a dependent all of these years? Her income does not cover all of the cost of rent, food, utilities, transportation, and now the medical care she needs (a caregiver for 40 hours per week.) 

[ThomasM125]

The social security income would not matter for purposes of the income threshold.  The veteran benefits would if they are taxable. What form are the veteran benefits reported to you on? A form 1099-R?

[mxm8008]

My disabled mother is still waiting for disability (waiting for hearing) her earned income was 598.00. She did receive unemployment benefits bc of covid.  Does unemployment income count as gross earned income?

Thanks!

[MayaD]

Yes. Unemployment compensation is considered "income"  for purposes of the $4300 (2021 limit) dependent income test.

If your mom's income (unemployment plus her earned income) was $4300 or more, then you can't claim her as a dependent.

[singh4454]

You must find out if, by claiming her on your return as a dependent, her SSDI will be reduced. I am not sure but if she qualifies to be your dependent that means you provided more than half the cost of keeping up the home for her.

[singh4454]

Do not overlook the fact that her SSDI may be reduced.