Elderly Dependent Expenses

[goldstarmoon]

I pay for someone to care for my mother. Can I deduct this amount?

My mother earns a little over $6000 in social security. Because of this, I believe that I cannot claim her as a dependent. Can I still claim some of my expenses in caring for her?

[Opus 17]

First, to claim your mother as a dependent, she can't have more than $4300 of taxable income.  Social security is not taxable if it is her only income.  You must also pay more than half her total living expenses.  Although her SS benefit does not count as taxable income, it does count as support she provides herself, so you have to determine if--after including her SS benefit--do you pay more than half her total support.

Then, to deduct your mother's medical expenses that you pay for, you must either be able to claim her as a dependent, or be disqualified from claiming her as a dependent only because of her taxable income or marital status.  In other words, if you provide more than half her total financial support, you can deduct medical expenses you pay even if you can't claim her as a tax dependent.

[candaceat]

Hi, 

This is actually a really great question. It is a nice provision that parents can be a dependent but there are a few special rules that apply. Champ Opus17's response was great. To add to his response I found an article that provides more information about claiming a parent as a dependent. For example, here are some specifics regarding her income: 

Your parent must first meet income requirements set by the Internal Revenue Service to be claimed as your dependent. To qualify as a dependent,

• Your parent must not have earned or received more than the gross income test limit for the tax year.
• This amount is determined by the IRS and may change from year to year.
• The gross income limit for 2020 and 2021 is $4,300.
• Generally, you do not count Social Security income, but there are exceptions. If your parent has other income from interest or dividends, a portion of the Social Security may also be taxable.

Here's a link to the article. I think it will be a helpful resource:  https://turbotax.intuit.com/tax-tips/family/steps-to-claiming-an-elderly-parent-as-a-dependent/L34je.... 

Feel free to ask more questions and happy filing this year! 

[goldstarmoon]

Thank you. This is helpful.

[goldstarmoon]

Thank you. This is good info.