My 84 year old Mom lived with us all of 2016. We provide more than 50% of her support. She does not file federal taxes. Can we claim her as a dependent?

[rghman2011]

Mom is 84. She receives Social Security and Medicare. She has no other income. She filed homestead in state of Michigan for her old house until we sell it.

[macuser_22 · Accepted solution]

You can if she meets all of these tests.

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,050 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 17, for full information.
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170933

** Worksheet for determining support
https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000171012