My mom lived with me for 3 months. I took care of all her living expenses during those 3 months. Does that mean I paid for more than half of her living expenses in 2016?

[srinisu2]

She lived in India for rest of the year.

[MargaretL · Accepted solution]

No, it doesn't mean that... you must pay more than half of her living expenses for the entire year (not just 3 months) in order to be able to claim your mom as a dependent. In addition, her gross income (worldwide) must be less than $4050 in order for her to qualify as your dependent.

[srinisu2]

Thanks for the response!. My mom's gross income world wide was less than $4050 and her expense during the 3 months in the US is greater than half of her total worldwide expense for the whole of 2016. Does that mean I paid for more than half of her living expenses in 2016? Thank you

[xmasbaby0]

Note that one of the other requirements for claiming a dependent is:
They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

[srinisu2]

Thank you. Found additional details from IRS, see below. I cannot claim them as dependents.

Substantial Presence Test
You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2016. To meet this test,you must be physically present in the United States on at least:
1. 31 days during 2016, and
2. 183 days during the 3-year period that includes 2016, 2015, and 2014, counting:
a. All the days you were present in 2016,and
b. 1/3 of the days you were present in 2015, and
c. 1/6 of the days you were present in 2014.

[xmasbaby0]

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent