Guardianship Dependent Question

Forum|Forum|7 years ago
June 4, 2019
1 reply
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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.

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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/INF12053.html

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

Anonymous

Answer

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/INF12053.html

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