Is SSI, Food stamp and Medical assistance counted in comparison to determine that I paid more than half for my mother?

[makspy]

If yes and I paid between 10% and 50%. Do I need to answer yes where it asks that someone else can claim to have paid more than half?

[MonikaK1 · Accepted solution]

If no other individual provided support, then don't check "yes".

SSI is not taxable so it doesn't count for the Gross Income test, but the Support test requires that you pay more than half of the amount spent on your parent's support and the SSI spent on support counts in determining whether you paid over half. Noncash benefits such as food stamps and Medicaid don't count.

You must have provided more than half of your parent's support during the tax year in order to claim them as a dependent. 

When determining the monetary value of the amount of support you provide, you need to consider several factors:

• Calculate the fair market value of the room your parent occupies in your home. Ask yourself how much rent you could charge a tenant for the space.
• Consider the cost of food that you provide.
• Remember to include utilities, medical bills and general living expenses that you also pay.
• Compare the value of support you provide with any income, including Social Security, that your parent receives to determine whether you meet the support requirements.

Other costs of support include food, housing/lodging expenses, clothing, entertainment, medical services, and/or equipment costs. 

Click here for more information on this topic from TurboTax.

[leeloo]

There is support amounts paid by you, paid by your potenetial dependent and paid by outside sources. If your parents are receiving SSI, this is money they are contributing to their own support. If a sibling is helping out, this support is given by them and does not count as your or your parents' support amounts. 

If you are contributing between 10-50%, you are not paying over half. In the case where more than one person contributes, there is Form 2120.

https://www.irs.gov/forms-pubs/about-form-2120