My fiancé lived with and help support his 81 year old mother. His younger brother also lived there too and help support his mother. Can both brothers claim support?

[SweetieJean]

Whose home is it?

[mawebster232]

mother home but sons pay property taxes since home is paid for

[SweetieJean]

Who pays for insurance, utilities, food, transportation, etc?

[Hal_Al · Accepted solution]

No, both brothers cannot claim the mother as a dependent. One of them might be able to. Generally, they may decide between them which one will claim her. They still need to meet all the dependent rules, but may apply the "multiple support" rule.

But, if they live in a house owned by the mother, there's a strong chance they don't meet the support rule.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he/she meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4,050 (2016)

3. The taxpayer must have provided more than 1/2 his support (see multiple support exception below)

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

Social security doesn't count as income, for the income test, but social security money she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself. Note that a parent is closely related so there is no requirement that she live with you at any time, during the year. But if you provided a home it helps your support case, unless they own the home you live in. If no one person (or married couple) provides 50% of the support, including the mother herself, then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. https://www.irs.gov/pub/irs-pdf/f2120.pdf

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.

[Lisa995]

Are you asking if they can take her as a dependent on their tax return?  One of them may be able to, but not both of them.

Qualifying Relative

Many people provide support to their aging parents. But just because you mail your 78-year-old mother a check every once in a while doesn’t mean you can claim her as a dependent.

Here is a checklist for determining whether your mom (or other relative) qualifies.

•Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.
•Do they make less than $4,050 in 2016? Your relative cannot have a gross income of more than $4,050 in 2016 and be claimed by you as a dependent.
•Do you financially support them? You must provide more than half of your relative’s total support each year.
•Are you the only person claiming them? This means you can’t claim the same person twice, once as a qualifying relative and again as a qualifying child. It also means you can’t claim a relative—say a cousin—if someone else, such as his parents, also claim him.