Can I claim elderly mom who lived in assisted living for 11 months before passing? She received 1K a month from SSI. Funds were used from joint account in both our names.

[fjbdmm5289]

Funds from joint account were used to pay for the facility and other needs she may have had.

[SabrinaD2]

No, you cannot likely claim your mom as a dependent if her income exceeds the limit of $5,050. Since your mom's income is $12,000 annually, she does not meet this requirement.

A qualifying relative must meet general rules for dependents and pass these tests:

• Not a qualifying child: Isn't your qualifying child or the qualifying child of any other taxpayer
• Member of household or relationship: Lives with you all year as a member of your household or is a specific type of relative
• Gross income: Has gross income under $5,050
• Support: Gets more than half their financial support from you

For more detailed information, you can refer to the IRS guidelines on dependent

[xmasbaby0]

@fjbdmm5289 So sorry for the loss of your mother.

We need clarification on the income you say your mother was receiving.

Was your mother's income from Social Security or was it from SSI?   People confuse those terms a lot, and they are not the same thing.  That difference can affect whether you can claim your mom.

If your mother has been getting Social Security, then she receives a SSA1099 from SS every year to show her SS benefits.   If she was getting SSI, then there would be no tax document for that.     If the income was SSI, then she received more than $5050 and cannot be a dependent.

WHAT IS THE DIFFERENCE BETWEEN SOCIAL SECURITY BENEFITS AND SSI?

https://www.ssa.gov/ssi/text-over-ussi.htm

If, in fact, your mom was getting Social Security, then the criteria for claiming her is that if she had less than $5050 of income NOT counting her Social Security, she can be claimed as your dependent if you also paid for over half her support.  She can be your "qualifying relative" dependent.   And, if she is your dependent, then you can also enter the "medical" portion of the expenses that you paid in 2024 as an itemized deduction if you are itemizing other deductions on your tax return.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024.   (Not counting Social Security)
• You provided more than half of their financial support

The assisted living facility should be able to provide a breakdown of the part of her expenses that are considered to be medical expenses (as opposed to food, rent, etc.).

[xmasbaby0]

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2024—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2024 STANDARD DEDUCTION AMOUNTS

SINGLE $14,600    (65 or older/legally blind + $1950)

MARRIED FILING SEPARATELY            $14,600    (65 or older/legally blind + $1550)

MARRIED FILING JOINTLY $29,200    (65 or older/legally blind + $1550)

HEAD OF HOUSEHOLD $21,900    (65 or older/legally blind + $1950)

[fjbdmm5289]

I am not doing itemized deductions. I was only trying to get $500 credit.

[LindaS5247]

In order to claim the $500 "Credit for Other Dependents" "tax credit for your mom, she would have to qualify as your dependent on your income tax return.

To be considered a qualifying relative for this tax credit, the following must be met:

• She lived with you as a member of your household all year. She would qualify for this even if she didn't live with you all year because she is your parent and she was in a healthcare facility, per Publication 501, click here.

• She made less than $5,050 in 2024: Your relative can't have a gross income of more than $5,050 in 2024 and be claimed by you as a dependent. However, certain income is excluded from this requirement.  If her social security benefits were taxable income, she would not qualify, but if her income was not taxable (as in most cases) or from Social Security Disability Insurance, then she would likely qualify,

• You financially supported her? You must provide more than half of your mom's total support for the year. If you paid for her assisted living from a joint account that is comprised of her income (but you are on the account), than you would not be considered to have financially supported her for the year. If she provided more than half of her own support, you cannot claim her as a dependent. If you provided her support than she could be claimed as your qualifying relative for this tax credit.

In addition, the following dependent rules must be met (These rules generally apply to all dependents):

• A dependent must be a U.S. citizen, resident alien or national or a resident of Canada or Mexico
• A person can't be claimed as a dependent on more than one tax return, with rare exceptions
• A dependent can't claim a dependent on their own tax return
• You can't claim your spouse as a dependent if you file jointly
• A dependent must be a qualifying child or qualifying relative

Click here for "Dependents"

Click here for "Rules for Claiming Dependents on Taxes"

Click here for "Who can I claim as my dependent?"

[fjbdmm5289]

So even if the account had both our names and was only comprised of the $1000 social security deposited monthly, the other 4200 (assisted living cost) would be considered as she paying for it; therefore, in qualifying me to claim the $500 credit?

[xmasbaby0]

@fjbdmm5289 Wait-----the "joint" account you paid the expenses from was an account in your mother's name and your name?   Not a joint account held by you and your spouse?   So....whose money was actually in the account?  Was it your mother's money and your name was on the account so that you could help make payments etc. on her behalf?    Did the money for your mother's care come from your pocket?   Or your mother's pocket?    If the money in that account was your mom's money to begin with, then you cannot claim her as a dependent if you were just paying her bills with her own money.  We need clarification.