Can I claim Mother-in-law as dependent? She lives rent free in our other home. I pay for home insurance, prop. taxes, all upkeep and mowing. Can she be a dependent?

[DianeW · Accepted solution]

It depends.  She could be a "Qualifying Relative" if her gross taxable income is less than $4,050 and you provided more than half of her support.  The rules and a worksheet to help you are included below.

Qualifying Relative:

• You provided more than half of their support.

• They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)

• They live with you (365 days in the year) or they are related to you.

• They aren’t a dependent on someone else’s taxes.

• They aren’t doing their taxes with a spouse (married filing jointly).

• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

  You can’t claim a dependent if you are a dependent on someone else’s taxes.  Use the link here for more information.  Rules for Claiming a Dependent on Your Tax Return

• IRS Worksheet to Determine Support (click this link to print the worksheet and click the image attached to enlarge and view)

[marelli22]

How do you know if the social security is considered income...or not?

[DoninGA]

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@marelli22 wrote:

How do you know if the social security is considered income...or not?

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In reference to claiming a dependent under the Qualifying Relative rules Social Security is not considered in determining gross income.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,200 (social security does not count) in 2019
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.