Does my mom's social security income reported on 1099 count towards her dependency?

i_transcribe — Thu, 06 Jun 2019 06:02:18 GMT

If she currently owes the IRS from previous years, and I file her as my dependent, will they garnish my return to pay her debt?

No, they will only garnish the tax return of the taxpayer...

DianeW — Thu, 06 Jun 2019 06:02:19 GMT

No, they will only garnish the tax return of the taxpayer who owes the debt.

If she is a qualifying relative, and you are entitled to her exemption, you can and should claim her as your dependent.

The social security benefits received by her would count as money provided for her support from her own sources as well as any other income she might have.

Qualifying Relative:

You provided more than half of their support.
They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
They live with you (365 days in the year) or they are related to you.
They aren’t a dependent on someone else’s taxes.
They aren’t doing their taxes with a spouse (married filing jointly).
They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

You can’t claim a dependent if you are a dependent on someone else’s taxes
Use this link if you would like to review: Rules for Claiming a Dependent on Your Tax Return

topic Does my mom's social security income reported on 1099 count towards her dependency? in Retirement tax questions

Does my mom's social security income reported on 1099 count towards her dependency?

No, they will only garnish the tax return of the taxpayer...