A person can still be an other dependent (Qualifying relative in IRS parlance, even though they do not have to actually be related), if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:
1. Closely Related OR live with you ALL year
2. His/her gross taxable income for the year must be less than $4,000 (2015). Social security doesn't count as income
3. You must have provided more than 1/2 his support
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
Social security doesn't count
as income, for the income test, but social security money he/she spends on her
self does count as support not provided by you, for the support test. Money she
puts into savings & investment does not count as support she spent on
herself. If no one person provides 50% of the support (for example her relatives are
also sending support), then a "multiple support agreement” (IRS Form 2120)
can be used, to allow you to claim the dependent.
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.
What kind of disability pay. Some is taxable income and some is not.
Even if you otherwise qualify (GF lived with the the *entire* year and you pay more then 1/2 her total support) she would not qualify if her gross income was over $4,000 for 2015 and $730 x 12 = $8,760.
A person can still be an other dependent (Qualifying relative in IRS parlance, even though they do not have to actually be related), if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:
1. Closely Related OR live with you ALL year
2. His/her gross taxable income for the year must be less than $4,000 (2015). Social security doesn't count as income
3. You must have provided more than 1/2 his support
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
Social security doesn't count
as income, for the income test, but social security money he/she spends on her
self does count as support not provided by you, for the support test. Money she
puts into savings & investment does not count as support she spent on
herself. If no one person provides 50% of the support (for example her relatives are
also sending support), then a "multiple support agreement” (IRS Form 2120)
can be used, to allow you to claim the dependent.
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.