Can my mom claim me as a dependent? I am disabled, but not legally.

[dandy_andy]

I am a 33 year old male living in Michigan.

I have worked very little in my life and haven't had a job in years.  My mom takes care of me and I am pursuing SSI very soon.  I have suffered from severe mental health issues ever since I was a little kid and should have tried for SSI years ago.

Given that I am disabled, but not legally so at the moment, can my mom claim me as a dependent?

I live in my own house, which is almost entirely paid for by a Section 8 voucher - my mom covers the rest.

I receive full food stamps and full Medicaid.  They have work requirements, which I was able to get out of by having my psychologist state I am unable to work.

[RalphH1]

Your mom may be able to claim you, depending on some other details. Here’s the IRS laying out the rules for a “Qualifying Child” and “Qualifying Relative.”  That first one has the best tax benefits, and will be possible If you are eventually considered officially disabled (otherwise, the maximum age is 23).

However, your mom may be able to claim you as a Qualifying Relative for 2022. Since you had no earned income (and need-based assistance doesn’t count toward that $4,400 Gross Income Test), her ability to do so will likely be determined by the “Support Test” (see this link). Note that in this case, needs-based funds do count as support paid by someone else and not by your mom (to the extent they’re actually used by you for your support), so the question will be whether the value of that housing, health, and food is greater than what she contributes.

Here's the IRS’s official worksheet where this is all calculated. (Many people skip this headache, but going through it is a good idea if the result isn’t obviously a slam-dunk one way or the other, which appears to be the case here.) Good luck with SSI and everything else, @dandy_andy. I hope things go well for you.