Dependents and income

Hornnumb2 — Tue, 24 Feb 2026 08:16:42 GMT

My mother in law lives with us and receives 1900 a month social security, can I claim her as a dependent? Thanks Michael

Re: Dependents and income

VolvoGirl — Mon, 25 Dec 2023 17:42:04 GMT

Yes if she only gets Social Security. If she has other income it has to be less than 4,700. SS doesn't count towards the limit.

Re: Dependents and income

Hal_Al — Mon, 25 Dec 2023 21:34:30 GMT

Q. My mother in law lives with us and receives $1900 a month social security, can I claim her as a dependent?

A. Probably not.

Nontaxable Social security doesn't count as income, for the income test, but social security money she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself. Note that a parent (or parent-in-law) is closely related so there is no requirement that she live with you at any time, during the year. But if you provided a home it helps your support case, unless they own the home you live in.

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home, you provided, is the fair market rental value plus utilities, divided by the number of occupants.

If no one person (or married couple) provides 50% of the support (for example her other children are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. https://www.irs.gov/pub/irs-pdf/f2120.pdf

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

Closely Related OR live with the taxpayer ALL year
His/her gross taxable income for the year must be less than $4700 (2023) ($4400 for 2022).
The taxpayer must have provided more than 1/2 his support
He must be a US citizen or resident of the US, Canada or Mexico
He must not file a joint return with his spouse or be claiming a dependent of his own
He must not be the qualifying child of another taxpayer

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Dependents and income

Re: Dependents and income

Re: Dependents and income