What constitutes support of an elderly parent?

[leapyrtwins]

I have a mortgage and my mom lives with me. She pays no rent. She pays nothing related to living with me - no utilities, property taxes, maintenance, repairs, etc. She has no income - other than social security - but pays her medical expenses, food, and a caretaker to take her shopping bimonthly. Since I pay for her lodging, and everything related to her lodging, can I claim her as a dependent?

[JillS56]

The question that you have to be able to answer is Did you provide more than 50% of your mother's support?    How much does she receive from SS or Pension income?    

The fact that she lives with you and pays no rent or anything towards the expenses of the household.   The question is does she receive enough to support herself or pay more than 50% of her support.  

Claiming your mother as an other dependent gives you a credit of $500.

Does your mother have to file a tax return?   Does she claim herself on her return?    If she does file a return and if she does not claim herself, would she have to pay taxes?    These are questions that you need to be able to answer in determining whether to claim your mother as an other dependent.

[leapyrtwins]

Not sure you read my entire message.  Her ONLY income is social security and it is my understand that social security doesn't count as income when determining whether or not she is my dependent.  

I provide all her lodging expenses - I pay for the roof over her head, as well as utilities, property taxes, homeowners insurance, repairs & maintenance.

She pays for groceries and personal items - like shampoo, etc. - and her supplemental medical insurance (she has Medicare, but as with everyone else on Medicare she has a supplemental policy).

The past several years she has filed a tax return but has gotten no refund, nor did she have tax due.

She was told last year by the person who filed her taxes that due to her age (85) and the fact that she has no income other than social security she doesn't even have to file taxes anymore.

[Vanessa A]

Yes, if her only income is Social security, since you are providing more than half of her support, you can claim her as a dependent on your return. Claiming a parent means you would qualify for the $500 Other Dependent Credit which is a non refundable credit.  This means, it can lower your tax liability by $500, but it will not lower it below $0.

Also, if you are not married, you could file as Head of Household.  This could lower your taxable income. 

If you find on your return that you benefit by claiming her, and your situation was the same in the last three years, you would be able to Amend Your Return  to claim her for those years. 

You are correct, she does not need to file a tax return since she has no income other than social security.