Mother in law as dependent

[Dukeearl05]

Hello, my mother-in-law moved in with me this past May, in July she started working part time. She is 61 years old am I able to claim her as dependent since I provide housing and food for her ?

[Laura_CPA]

Hello Dukeearl05, 

Thank you for entrusting us with your question! I am happy to answer your question. To claim your mother-in-law as a dependent she would have to qualify as a relative dependent. In order for her to qualify as a relative dependent she must meet the following: 

• She would have to receive less than $4,400 gross income in 2022 
• Receive more than 50% of her support from you
• Not be claimed as dependent by another taxpayer
• Not file a joint return with another taxpayer

I hope this answers your question. Please feel free to reach back if you have further questions. 

Cheers,

Laura_CPA

[JandKit]

Hi Dukeearl05,

It is possible that you may claim your mother-in-law. It does depend on a number of test. The  Test most applicable in your case would be the Gross income test. This test requires that your mother-in-laws' income be less than $4,400 for 2022 and $4,300 for 2021. In addition, you must provide more than half of her total support during the year. To calculate the amount of support paid, you would need to compare any support that she paid for her own care to the amounts paid by you. Your amount must be more than half of the expenses that she paid for herself. 

Please see IRS Pub. 501 for help in figuring whether you do provide the necessary support to claim her as your dependent.

[ErickaY]

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