Claiming Adult Dependent

[rodrigud40]

Can someone claim an adult dependent, who is a qualifying relative, on their taxes if the person claiming them has little to no income but receives SSI and uses that to provide support and pay bills? 

My sister wants to know if she can claim our uncle on her taxes. He lives with her and does not work. She gets SSI and also doesn't work but provides support for both him and her. 

Turbotax program says she would qualify for the stimulus money for claiming him as her dependent.  However the support she provided is not earned but through SSI.  Even with no income it shows that she still qualfies for the extra stimulus money for him. But he already received his stimulus last year. Will she have to pay it back if she files and claims him as her depedent? Should she not claim him to avoid double dipping as some people call it? 

Thank You. 

[DawnC]

Yes.  The support she provides does not have to come from earned income.    If she meets the qualifications to claim him, she would be entitled to receive the stimulus money also, even if he already received it.   No, neither of them will have to pay it back if she can claim him and does so.    And yes, if she provides over 50% of his total support, and meet the other requirements, she should claim him.   But he should not file a tax return and claim himself; a person can only be claimed as a dependent on one tax return each year.   

Here are the qualifications.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,300 in 2021.
• You provided more than half of their financial support.   Click this link for more details.   

To determine this, compare how much you spend on this person's necessities with how much they (or somebody else) contributes.

• Divide per-household costs like utilities, groceries, and lodging by the number of household members to determine the per-person cost.
• If your mortgage is paid off, use the fair rental value of your home to figure the lodging expense.

If you are paying more than 50% of another person's necessary living expenses, you financially support that person.

[rodrigud40]

Awesome! Thank you for answering so quickly. I will let her know she is all good to file. 

[rodrigud40]

Sorry just have 1 more question to ask. Our uncle is not disabled. She can still claim him even though he doesn't have a disability, right? I thought i read online somewhere that you could only claim adult dependents if they were disabled, or in college.  He's just been down on his luck so she took him in to try and help him get back on his feet.  

[AmyC]

Yes, the law now allows anyone to be claimed provided they meet the provisions listed above. The IRS even has a quick quiz now to make it easier. You can verify you meet conditions with Whom May I Claim as a Dependent?

[SweetieJean]

Just be aware that the support you provide her (whether you claim her or not) could impact her SSI payments.

[rodrigud40]

My sister uses her SSI income to support herself and our uncle. She just wasn't sure if she could claim him as her dependent since he's not disabled or a child.  Based on others responses he does qualify as her dependent even though she has little W2 income. Her SSI income is considered income she uses for their support which will make her eligible to claim him as her relative/ other dependent and receive a stimulus check for him.  He received already recieved a stimulus check last year but this check will be going to her, not him, for her provided support.  So the turbotax program was right as the tax experts stated.  

[DMarkM1]

Yes.  A dependent does not have to be disabled or a child.  Here are the criteria for a qualifying relative.  In bullet 2 below, on the list of relatives who do not have to live with her is:  brother or sister of her father or mother.  

• The person can't be your qualifying child or the qualifying child of any other taxpayer.

• The person either (a) must be related to you in one of the ways listed under Relatives who don't have to live with you , or (b) must live with you all year as a member of your household (and your relationship must not violate local law).

• The person's gross income for the year must be less than $4,300.

• You must provide more than half of the person's total support for the year.

Publication 501