Guardianship Dependent Question

[liz1933]

Helping my mom w/ her taxes. My brother lived w/ her all 2016, she has legal guardianship - he is incapacitated. Can she claim him as dependent? He's 59. Also, he's receiving SSSI as of 12/16, does he have to file a return?  Thank you.

[AmyW · Accepted solution]

Yes, your mother may be able to claim your brother as a qualifying child if:

• He is under 19, or a full-time student and under 24 years of age. There is no age limit if he is permanently and totally disabled.
• He lives with her for more than half of the year (Temporary absences, like going to college does not count)
• She provided more than half of his support for the tax year
• She is the only person claiming him

See the article below for the rules about claiming a qualifying child. 

https://turbotax.intuit.com/tax-tools/tax-tips/Family/Tax-Exemptions-and-Deductions-for-Families/INF...

Here is a worksheet that will help you determine if she provides more than half of your brother's support:

https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf