Can i claim a parent or other adult that lives with me as a dependent?

[fburton5242]

Is there a deduction for a dependent parent or sibling in my home?

[MaryK4]

Yes, the Credit for Other Dependents. The maximum credit amount is $500 for each dependent who meets certain conditions. These, include:

• Dependents who are age 17 or older.
• Dependents who have individual taxpayer identification numbers.
• Dependent parents or other qualifying relatives supported by the taxpayer.
• Dependents living with the taxpayer who aren't related to the taxpayer.

You can claim this credit if:

• You claim the person as a dependent on your return.
• You cannot use the dependent to claim the Child Tax Credit or Additional Child Tax Credit.
• The dependent is a U.S. citizen, national or resident alien.

[souchef at night 3]

I TAKE CARE OF A WOMEN THAT IS PERMENT DISABLEMCAN i CLAIM HER

[souchef at night 3]

CAN I CLAIM A  PERAMENT DISABLE PERSON WHO IS UNDER MY CARE

[Hal_Al]

Q.  CAN I CLAIM A  PERAMENT DISABLE PERSON WHO IS UNDER MY CARE?

A. Simple answer: No.  That is,  being disabled or being under you care does not, alone, qualify that person to be your dependent. The full dependent rules must be met.  But a closely related disabled adult might even qualify as a "Qualifying Child" dependent.

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, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit (if under 18). They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

.A child closely related to a taxpayer can be a “Qualifying Child (QC)” dependent, regardless of the child's income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or  is totally & permanently disabled
2. He did not provide more than 1/2 his own support
3. He lived with the relative (including temporary absences) for more than half the year
4. He is younger than the relative (not applicable for a disabled child)
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child (this essentially means that you have the parent’s permission to claim the child, if the child also lived with the parent more than half the year)
6. If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person's adjusted gross income (AGI) is higher than the highest AGI of any of the child's parents who can claim the child.

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 OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4300 (2020).
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...