Dependent parent with SSDI

[Ivyalex28]

My step mom lives with me, my dad passed in 2023… She is disabled and received about $21,600 in SSDI for the year and a 1099-int of about $100. Since non of her income is taxable, and I pay the mortgage and utilities and yard care car insurance and cellphone, she just pays for extra things she wants/needs and medical things with her money. So what I am trying to figure out is when it says I have to pay more than half of her expenses. Is it the amount that the expenses cost and I paid at least 51% of that figure —- or if all of her support expenses I have to pay more that what she receives…so she would be considered to have to pay 100% of her non tax money( about $21,700) and I would have to pay out of my money at least $21,701 towards her expenses for it to be considered as paying half of the expenses. So her expenses would have to be at least $43,401. 

[xmasbaby0]

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024 (not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?
• What is a "qualifying person" for Head of Household?