Support would be the only real issue depending on whether you provided more than 50% for her considering her available social security funds. Included below is a link to the worksheet for you review
Note: The relatives listed below are considered “Relatives who don’t have to live with you” to be a dependent.
- Was the person your son, daughter, stepchild, foster child, or a descendant of any of them (i.e., your grandchild)? OR
- Was the person your brother, sister, half brother, half-sister, or a son or daughter of any of them? OR
- Was the person your father, mother, or an ancestor or sibling of either of them? OR
- Was the person your stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law?1
The rules are listed for you here. Qualifying Relative:
You provided more than half of their support.
They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
They live with you (365 days in the year) or they are related to you.
They aren’t a dependent on someone else’s taxes.
They aren’t doing their taxes with a spouse (married filing jointly). Exception, if they have no tax liability whether they file jointly or separately (this is not refund or balance due, it's a zero tax liability). It appears in your case they would have zero tax liability.
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They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
You can’t claim a dependent if you are a dependent on someone else’s taxes. Use the link here for more information. Rules for Claiming a Dependent on Your Tax Return
IRS Worksheet to Determine Support (click this link to print the worksheet)
