Probably not. Your mother-in-law's income may disqualify her from being considered your Qualifying Relative on your tax return.
You may claim your mother-in-law as a
dependent on your return if she meets the four tests for a qualifying relative:
-
Not a qualifying child - Since she is your mother-in-law, she is
not your child.
-
Member of household or relationship test –
Certain relatives don't have to live with you to meet this test:
- Your
child, stepchild, foster child, or a descendant of any of them (for example,
your grandchild). (A legally adopted child is considered your child.)
- Your
brother, sister, half-brother, half-sister, stepbrother, or stepsister.
- Your
father, mother, grandparent, or other direct ancestor, but not foster parent.
- Your
stepfather or stepmother.
- A
son or daughter of your brother or sister.
- A
son or daughter of your half brother or half sister.
- A
brother or sister of your father or mother.
- Your
son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or
sister-in-law.
3. Gross
income test - To meet this test, a person's gross income for the year must
be less than $4,050. Gross income is all income in the form of money,
property, and services that isn't exempt from tax.
4. Support test
- To meet this test, you generally must provide more than half of a person's
total support during the calendar year. You figure whether you have
provided more than half of a person's total support by comparing the amount you
contributed to that person's support with the entire amount of support that
person received from all sources. This includes support the person provided
from his or her own funds.
Worksheet 2 in IRS Pub. 501 (p. 16) may be
helpful in figuring whether you provided more than half of your mother-in-law's support.
If your mother-in-law meets all four tests, you may claim her as a
dependent on your return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
