Hello,
My mother who is disabled (under 60 y.o), has always lived with me wherever we lived. However, in early 2024, she moved to her apartment that I co-own with her as well. I basically pay the mortgage and the utilities since she does not have a solid income. She receives SSI based on disability which is not taxable but I'm wondering if it's ok to still claim her as a dependent on my return. Her residence is about 5 miles away from my residence if that matters (Arizona).
I am getting mixed answers on dependents living elsewhere so I'd appreciate some input. I don't care or mind if I don't claim her, I just don't want to get in trouble with the IRS in the future.
Yes. A parent is one of the people you can claim as a Qualifying Relative even if they don't live with you as long as you provide over half of their support and they do not earn more than $5,050 (not counting social security) for tax year 2024.
If she does meet the criteria to be a qualifying relative, then you may be able to claim the $500 Non-Refundable Other Dependent Credit as well as file as Head of Household.
I suggest you review the IRS site about dependents
https://www.irs.gov/credits-deductions/individuals/dependents
This allows you to read about the qualifications needed, or it has a link to walk you through a series of questions to determine if she qualifies as a dependent.
Remember that if you claim her as a dependent and she files her own return, she must check the box stating she can be claimed as a dependent on someone else's return.
Yes. A parent is one of the people you can claim as a Qualifying Relative even if they don't live with you as long as you provide over half of their support and they do not earn more than $5,050 (not counting social security) for tax year 2024.
If she does meet the criteria to be a qualifying relative, then you may be able to claim the $500 Non-Refundable Other Dependent Credit as well as file as Head of Household.