Can I claim my 95 year old uncle as a dependent whom I provided shelter for 7 months in 2023? He went south for a visit the later part of 2023 08/03 to 02/03/24

[pajosia202-gmail]

I provided room and board, transportation, took him to doctors' appointments etc.

[Bsch4477]

Edited. He would have to have had less than $4,700 in taxable income and you would have to have provided more than half of his support. 

[xmasbaby0]

We do not have enough information about him.  What income -- if any--- did he have in 2023?  Did he have more than $4700 of income not counting Social Security?

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

[fanfare]

Get the IRS "Worksheet for Determining Support"

and put in the numbers.

@pajosia202-gmail 

[fanfare]

"Was the person your father, mother, or an ancestor or
sibling of either of them?"

An uncle does not have to live with you to qualify

[Bsch4477]

Thanks. You are absolutely right. 

[Hal_Al]

There are two types of dependents, "Qualifying Children"(QC) and Other ("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. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. The Other dependent (qualifying relative) credit is worth (up to) $500 per dependent and is non-refundable.  That is, it can only be used to reduce an actual tax liability.

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 (uncle qualifies) OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4700 (2023) ($4400 for 2022).
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

d)

https://ttlc.intuit.com/questions/3426813-can-i-claim-my-girlfriend-and-her-son (reference)

Visitation with non-custodial parent does not count as time out of the household https://ttlc.intuit.com/community/taxes/discussion/re-claiming-dependents/01/2778281#M1006359

Nontaxable Social security doesn't count as income, for the income test, but social security money he spends on himself does count as support not provided by you, for the support test. Money he puts into savings & investment does not count as support he spent on himself. Note that a uncle is closely related so there is no requirement that he live with you at any time, during the year. But if you provided a home it helps your support case, unless they own the home you live in. If no one person (or married couple) provides 50% of the support (for example your siblings are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. https://www.irs.gov/pub/irs-pdf/f2120.pdf

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 The support value of a home is the fair market rental value, divided by the number of occupants.

[fanfare]

The Instructions for Form 1040 don't say "gross taxable income", just "gross income".

@Hal_Al