Claiming someone drawing SSDI as a dependent

[Jaylynn]

If someone has lived with me all year, and is collecting SSDI, am I able to claim them as a dependent?  They have no other income except for the SSDI, and I've fully supported them for the year.

[Critter-3 · Accepted solution]

It all depends upon the facts and circumstances.  A dependent must meet the requirements of a qualifying child or a qualifying relative in order for you to claim them on your tax return.

The tests for a qualifying child are:

• Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grand or nephew).
• Residence: Must have the same residence for more than half the year.
• Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
• Support: The dependent must not have provided more than half of their own support during the year.
• Joint Support: The child cannot file a joint return for the year.

The tests for a qualifying relative are:

• Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
• Gross Income: The dependent being claimed earns less than $4,700 in 2023. SSDI is not included in gross income calculation
• Total Support: You provide more than half of the total support for the year.
• Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.

TurboTax software will ask you simple questions and give you the tax deductions and credits for which you are eligible based upon your answers.

See also these TurboTax Helps.

Who Can I Claim as a Tax Dependent?

Can I claim my relative or friend as my dependent?

You may also want to view IRS Publication 501.

Dependents, Standard Deduction, and Filing Information

[xmasbaby0]

If the person you want to claim as a dependent has no other income besides the Social Security, and you have provided over half their support all year, then they likely meet the criteria to be claimed as a qualified relative---for which you get the $500 credit for other dependents.   If they have any OTHER income that exceeds $4700---from working, pensions, investment income, etc. etc.---- then you cannot claim them.

And....that person *might* be a qualifying dependent to allow you to file as Head of Household---if they are related to you.   You have not mentioned who the person is.  If it is a girlfriend or boyfriend, they cannot be your qualifying dependent for HOH filing status.

https://ttlc.intuit.com/questions/4499708-what-is-the-500-credit-for-other-dependents-family-tax-cre...

Am I Head of Household?

https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household

https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household

If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.

[DoninGA]

You can claim someone as a dependent if they receive Social Security benefits as long as you provide over one-half of their support.

Under the Qualifying Relative rules if they meet all the requirements to be claimed as a dependent then you should be able to claim them on your tax return.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,700 (social security does not count) in 2023
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[Jaylynn]

Thank you!!  The person in question qualifies under "Member of Household or Relationship". I have a dependent child so file as HOH.

[Jaylynn]

Thank you!!

[Jaylynn]

Thank you!