Dependent exemption

cagnbobmurf — Thu, 06 Jun 2019 00:09:11 GMT

We pay (by long term insurance ) for our dependent (91 year old mother) to live in assistant living. Can I still say that she 'lived' with us?

You can claim a qualifying relative as a dependent if you...

SherryM — Thu, 06 Jun 2019 00:09:12 GMT

You can claim a qualifying relative as a dependent if you answer "yes" to all the following questions:

Are they a U.S. Citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico?
You can't claim someone who is married and files a joint return with their spouse, takes a personal exemption for themselves, or claims another dependent on their own tax form. Are you the only person claiming this dependent?
Did this person earn less than $4,050 during the year you're trying to claim them as a dependent? Did you provide more than half the cost of their living expenses for the year?
Did they live with you all year as a member of your household?

If you don't see your situation here, a comprehensive list of rules on claiming a dependent is available here. You can also refer to IRS Publication 501

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Dependent exemption

You can claim a qualifying relative as a dependent if you...