Dependent exemption

[cagnbobmurf]

We pay (by long term insurance ) for our dependent (91 year old mother) to live in assistant living.  Can I still say that she 'lived' with us?

[SherryM]

You can claim a qualifying relative as a dependent if you answer "yes" to all the following questions:

1. Are they a U.S. Citizen, a U.S. national, a U.S. resident, or a resident of Canada or Mexico?
2. You can't claim someone who is married and files a joint return with their spouse, takes a personal exemption for themselves, or claims another dependent on their own tax form. Are you the only person claiming this dependent?
3. Did this person earn less than $4,050 during the year you're trying to claim them as a dependent? Did you provide more than half the cost of their living expenses for the year?
4. Did they live with you all year as a member of your household?

If you don't see your situation here, a comprehensive list of rules on claiming a dependent is available here. You can also refer to IRS Publication 501