mother now lives with me

[Forensicrn76]

Hello.  I live in South Carolina.  Due to my mother's health I moved her in with me in March of this year.  She will not be returning to her home.  I am a healthcare provider and I only work an as needed job in order to take care of her.  I did not change any of my tax documents with my job when I moved my mother in with me.  I have no children and claim no dependents.  My boyfriend also lives in our home but we are not married.  We both file taxes as single.  My mother's income is only her social security income and she would not need to file taxes for herself even if she was living alone.  Do I need to/can I claim her as a dependant on my taxes for year 2024?  

[Juliane22 · Accepted solution]

Hi Forensicrn76!

You may be able to claim your mother as a dependent under the qualifying relative rules. In general, she needs to have less than $4,700 of income (social security not included) and you would need to provide more than half of her support. It sounds like that may be the case here, but here is a link to the IRS rules for your reference: https://www.irs.gov/newsroom/an-overview-of-the-credit-for-other-dependents 

I hope that helps!

[Forensicrn76]

Yes both of those things do apply in this instance.  Thank you for the reference/information link.

[Juliane22]

You're very welcome!