Financial Support of Son

[UB1]

My Stepson has been homeless for the last 3 years and living on the street.  During 2021, we secured him a room in a boarding house for which we pay the rent and send him money to buy food and keep his cell phone active.  He receives food stamps and medical from the state.  Can i claim him as a dependent that I financially support?  I know the cost of the room a month is more than his food stamps but I dont know how the Medicaid he receives would be counted.

Thanks for any help

UB1

[GeorgeDenseff]

Read this article on claiming him as a dependent:  
Does a dependent for 2021 have to live with me? (intuit.com)

Check with your state benefits program to see what assistance might be provided by your state.  In Ohio cellphones, cellphone service, and internet are provided free to low-income and disabled individuals in some cases.  Your state may have programs that can relieve you of some of this financial burden.

[Hal_Al]

Maybe.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit and student status test, a relationship test and a residence test. 

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related (step parent qualifies) OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4300 (2020-21).
3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

Food stamps  receives do count as support not provided by you.  I can find no definitive source  for whether Medicaid counts.  But since it's free service, I would think not.