My mother recently moved into a nursing/assisted living facility that I assist in covering the cost. can we still claim her as a dependent?

[ColeenD3]

Maybe, but there are two possible disqualifiers; income and support.

Qualifying relative

Here is a checklist for determining whether a 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 $4,300 in 2020 or 2021? Your relative cannot have a gross income of more than $4,300 in 2020 or 2021 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 claims him.

[violeta2222]

My mother was in assistant living facility , and I took care of the rent and all food and clothing and over the counter medication her insurance did not cover. Can I count her as a Dependent since I paid more than half of her expenses? she did not live with me and she had ss benefits more than 4300? She could not live with me as she needed 24 / 7 care