Can I claim my ex-wife as a dependent if I file as head of household? (2017 Tax Year)

[Anonymous]

I was divorced 15 years ago. In 2015 my ex-wife lost her house and has been living with me ever since. We are not remarried and she has only a small SS income about $800.00 a month with no other income. She has two artificial knees and has not been able to find any work. I provide more than 50% of her support so can I claim her as a dependent and file Head of Household?

[MargaretL · Accepted solution]

You can claim your ex-wife as a dependent if her gross income is less than $4,050 for the year (SS income is not included) and if you provided more than half of her total support, and she lived with you for the entire year.

However, your ex-wife, even if claimed as your dependent, does not qualify you for Head Of Household.   You must have a qualifying child, parent or relative as a dependent.  A non-relative does not qualify. 

[ghh70712]

What form do I use to justify claiming her as a dependrnt

[fanfare]

There is no form - we're all on the honor system here.

[ghh70712]

Thanks. However if they question it I guess I have to show proof. Which I can. Would she have to file independently even if she had no income?  Her Social Security would show she made no contributions. Thanks.

[xmasbaby0]

If her only income is Social Security she is not required to file an income tax return.

[ghh70712]

Thanks. She didn't have any income. I meant to say if she earned anything it would have showed she paid SS. Thanks again.

[dmertz]

Deleted.

[Warrenite41]

I found your answer while researching what a 'qualifying relative' was. I also found this link that states: Despite the name, an IRS Qualifying Relative does not necessarily have to be related to you.

Here is that link: https://www.efile.com/qualifying-rela[product key removed]d-parent-dependent-exemption-test/

Additionally, when I use the RELucator tool (qualifying relative educator) as referenced in the link above, the ex-spouse is a qualified relative and therefore a dependent. Until I found this information, I was pretty satisfied that the ex-spouse wasn't going to qualify. I only looked further into it as I was looking for any type of exception at my client's request. 

Any further clarification or information I may be missing?

[pat52]

My X wife lived with me but she was disabled. She was collecting 11,448.00 in social security. She passed away on Dec. 1st 2020 from cancer,  I furnished more than 50% of her needs with a place to live and food and rides to hospital and doctors visits. Can I claim her as a dependent if I put single on the tax form?

[AlanT222 · Accepted solution]

Yes, you can claim your ex-wife if she qualified as a dependent as of the date of her death. 

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2020 taxes as long as they meet the following requirements:

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 $4,300 in 2020.
• You provided more than half of their financial support.