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Level 2
June 4, 2019
Solved

Does SSI count as income for a dependent? Everthing I have read so far indicate SSA is counted, but SSI is not.

  • June 4, 2019
  • 4 replies
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Whether you are using SSI to indicate Supplemental Security Income or Social Security Income, the answer is the same.  You never record your dependent's income on your tax return.  If this is the dependent's only income, then they do not need to file their own return, so the income is not reported anywhere.

4 replies

Level 15
June 4, 2019
No, you do not count SSI.  SSI does not get reported on a tax return.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
Answer
June 4, 2019

Whether you are using SSI to indicate Supplemental Security Income or Social Security Income, the answer is the same.  You never record your dependent's income on your tax return.  If this is the dependent's only income, then they do not need to file their own return, so the income is not reported anywhere.

Alumni - Champ
June 4, 2019
I wonder if OP is asking if it counts for purposes of 50% support calculation?
Level 2
February 28, 2022

Only the taxable portion of social security benefits count towards the $4,300.00 dependent income limit.

From IRS publication 501:

Qualifying Relative

 

Four tests must be met for a person to be your qualifying relative. The four tests are:

  1. Not a qualifying child test,

  2. Member of household or relationship,

  3. Gross income test, and

  4. Support test.

 

Gross Income Test

 

To meet this test, a person's gross income for the year must be less than $4,300.

Gross income defined.

 

Gross income is all income in the form of money, property, and services that isn't exempt from tax.

In a manufacturing, merchandising, or mining business, gross income is the total net sales minus the cost of goods sold, plus any miscellaneous income from the business.

Gross receipts from rental property are gross income. Don't deduct taxes, repairs, or other expenses to determine the gross income from rental property.

Gross income includes a partner's share of the gross (not net) partnership income.

Gross income also includes all taxable unemployment compensation, taxable social security benefits, and certain amounts received as scholarship and fellowship grants. Scholarships received by degree candidates and used for tuition, fees, supplies, books, and equipment required for particular courses aren’t generally included in gross income. For more information about scholarships, see chapter 1 of Pub. 970.