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dshop1
New Member

Documents to prove support for dependent

I want to claim my elderly mother as a dependent. I supported her by sending her money every month, which she used to pay for her rent, groceries, and other living expenses. Assuming this makes up more than 50% of her support and all other dependent requirements are met, what documentation would I need to prove that the money I sent her was used for her support in the event of an IRS audit? If I send them my bank statements showing the money I sent, how will that prove that she used the money for living expenses?

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1 Reply

Documents to prove support for dependent

if they don't believe you, you can get a signed letter from her saying she spent the money you sent her for food, etc. if you're sending her checks she probably has her own bank account with the money being deposited and then taken out to spend so those would also serve as proof.  

 

one assumes her gross income for 2022 is less than $4400 and she is a U.S. citizen, U.S. national, or
U.S. resident alien. otherwise, she doesn't qualify as your dependent.

Gross Income Test
To meet this test, a person's gross income for 2022 must be less than $4,400.

Gross income defined.

Gross income is all income in the form of money, property, and services that isn't exempt from tax.
In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business.

Gross receipts from rental property are gross income. Don't deduct taxes, repairs, or other expenses to determine the gross income from rental property.

Gross income includes a partner's share of the gross (not net) partnership income.

Gross income also includes all taxable unemployment compensation, taxable social security benefits, and certain amounts received as scholarship and fellowship grants. Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses aren’t generally included in gross income. 0.

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