Depend

[Xalllee1947]

My mother now lives with me and we support her.  She is 94 years old and has annual SS and pension income of 28,500.  Can I claim her a dependent?  Does she still have to file her individual returns?

[SweetieJean]

Is her pension more than $4,300?  If so, you cannot claim her.

[VolvoGirl]

No you can not claim her as a dependent if she has over 4,300 income.  She probably has to file a return.

Do you need to file a return?

https://ttlc.intuit.com/community/filing-and-paying-taxes/help/do-i-need-to-file-a-federal-return-th...

Up to 85% of Social Security becomes taxable when all your other income plus 1/2 your social security, reaches:

Married Filing Jointly: $32,000

Single or head of household: $25,000

Married Filing Separately: 0

[Xalllee1947]

Her annual income is $28,512. gross monthly only $2,376. Does that qualify?

[Xalllee1947]

If 4300 is annual then yes.

[VolvoGirl]

No.  28,512 is more than 4,300 for the year.  

[DaveF1006]

How much of the $28,512 is pension income?