topic dependents in nursing homes in Deductions & credits

dependents in nursing homes

sjmq52 — Sun, 07 Mar 2021 19:04:58 GMT

My Brother, whom I usually claim as a dependent, has been in and out of Hospitals and Nursing homes for the last 8 months of 2020. He is NOT considered a permanent resident. He is still working on getting strong enough to return home (my home). He has no other income other than social security. Can I claim him as a dependent for 2020?

Re: dependents in nursing homes

MayaD — Sun, 07 Mar 2021 19:27:45 GMT

Yes, you can claim your brother as a dependent if he meets the requirements of Qualifying Relative:

Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list. Examples of direct relatives who do not have to live with you to count as a qualifying relative for tax purposes include: your mother, father, grandmother, grandfather, stepmother, stepfather, mother-in-law, father-in-law, aunt, uncle, brother, sister, stepsibling, and half sibling.
Do they make less than $4,300 in 2020? Your relative cannot have a gross income of more than $4,300 in 2020 and be claimed by you as a dependent.
Do you financially support them? You must provide more than half of your relative’s total support each year.
Are you the only person claiming them? This means you can’t claim the same person twice, once as a qualifying relative and again as a qualifying child. It also means you can’t claim a relative—say a cousin—if someone else, such as his parents, also claim him.

Re: dependents in nursing homes

SweetieJean — Sun, 07 Mar 2021 20:37:27 GMT

You must provide more than half of your relative’s total support each year

Who is paying for the Nursing Home? If insurance or the government is, that must be factored into the 50% of support calculation.