I cared for my mom during her final months, how do I claim her as a dependent?

[lilypad101]

Thank You to KeithS-2020 who answered my previous question. My next question: My mom had Medicare which covered most of her health expenses, still I cared for her during her final 3 months. Can I claim her as a dependent? If so, how do I do that? What proof or forms would I need? Thank You.

[Paul_W1]

Hi LilyPad101,

I am sorry for your loss.  Based upon your limited information, it appears she will qualify as dependent.  Other factors will include her income such as a pension, dividends, interest, etc.  Social Security generally does not factor in. Medi-care is just health insurance for persons aged 65 and over.  The IRS will respond if they need proof that your mom is your dependent for the year.  In general, to claim a dependent, you must provide more than half of that person support, the dependent resides with you (except for temporary absences or parents living separately).  Base on your information, your mom appears to meet the dependent eligibility requirements.  I will provide a link about IRS filing status and dependency.  Please see below.

https://www.irs.gov/faqs/filing-requirements-status-dependents

This is a good resource FAQ.  This applies for children and non-children dependents.  Hope this answers your post.  Thank you.

[VincentL2]

https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb...

There are two types of dependents, each subject to different rules:

• A qualifying child
• A qualifying relative

For both types of dependents, you’ll need to answer the following questions to determine if you can claim them.

• Are they a citizen or resident? The person must be a U.S. citizen, a U.S. national, U.S. resident, or a resident of Canada or Mexico. Many people wonder if they can claim a foreign-exchange student who temporarily lives with them. The answer is maybe, but only if they meet this requirement.
• Are you the only person claiming them as a dependent? You can’t claim someone who is claimed as a dependent on another tax return, who states that they are not able to be claimed as a dependent on their own tax return (takes a personal exemption for himself) or someone who claims another person as a dependent on their own tax form. This requirement commonly applies to children of divorced parents. There are certain “tie breaker rules,” which are found in IRS Publication 501. These rules establish income, parentage, and residency requirements for claiming a child.
• Are they filing a joint return? You can't claim someone who's married and files a joint tax return. Say you support your married teenaged son: If he files a joint return with his spouse, you can’t claim him as a dependent. This rule doesn’t apply if the dependent files a joint return only to claim a refund of income tax withheld or any estimated tax paid.

Qualifying relative

Many people provide support to their aging parents. But just because you mail your 78-year-old mother a check every once in a while doesn’t mean you can claim her as a dependent. Here's a checklist for determining whether your mom (or other relative) qualifies.

• Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
• Do they make less than $4,400 in 2022? Your relative can't have a gross income of more than $4,400 in 2022 and be claimed by you as a dependent.
• Do you financially support them? You must provide more than half of your relative’s total support each year.

In all cases, to claim someone as a dependent on your tax return, you can't be claimed as a dependent on someone else’s return.