topic Re: dependant support test in Deductions & credits

dependant support test

vhornaday — Mon, 08 Mar 2021 15:29:30 GMT

Girlfriend and her daughters receive survivor benefits from social security and no other income. Are survivor benefits included in total support for the dependent test

Re: dependant support test

ColeenD3 — Mon, 08 Mar 2021 15:39:46 GMT

Yes. It is support. On this first line of the Dependent Support Worksheet, it says:

"Enter the total funds belonging to the person you supported, including income received (taxable and nontaxable) and amounts borrowed during the year, plus the amount in savings and other accounts at the beginning of the year."

Re: dependant support test

vhornaday — Mon, 08 Mar 2021 16:04:13 GMT

thank you, throughout the publication it kept referencing not including things such as SSI and welfare in the calculation.

Re: dependant support test

Hal_Al — Mon, 08 Mar 2021 16:34:00 GMT

SSI and welfare are not income for the $4300 income test; but they are support for the support test.

Her child may qualify as a dependent, if you meet the support test, but because he is not related, he cannot be a qualifying child for you, for the earned income credit, child tax credit, day care credit or Head of Household filing status.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit and student status test, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is non-refundable. That is, it can only be used to reduce an actual tax liability.