Do I include my elderly parent (dependent)'s income in my tax return?

[nocilor]

Hello,

I'm claiming my parent as my dependent (pass all tests). She has income of $2100 in 2023. she doesn't need to fine her own tax return since I'm claiming her as dependent.  Do I include this income  in the in my tax return? 

Thank you.

[xmasbaby0]

No.  You do not include your parent's income on our own tax return.   

[nocilor]

Thank you.

Interesting, feels strange when IRS would give up on taxing this my parent's income in this case.

[xmasbaby0]

@nocilor You never enter a dependent's income on your own tax return.   That means you do not include a dependent teenager's W-2 on your own tax return nor do you include your elderly parent's income on your own return.  If your mother had enough taxable income to file a return, then she could file her own return and say that she can be claimed as someone else's dependent.  You say she only had $2100 of income.  That is such a small amount of income that she would not owe any tax on it, so she does not need to file.  Her income does not go on your tax return.

[RobertB4444]

If you file a separate tax return for your parent(s) - even with them claimed as dependents on your return - the $2100 is below the filing threshold so there would be no tax on it.  The IRS isn't giving anything up.  It's just not enough to let them tax it.

@nocilor 

[Opus 17]

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@nocilor wrote:

Thank you.

Interesting, feels strange when IRS would give up on taxing this my parent's income in this case.

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That's what the standard deduction is for.  Under current tax law, the first $13,850 of income is tax-free (for single adults).