parent as dependents

[cunn1986]

Hi,

My mother lives with me and my husband.  Her agi is over $4400, but taxable income is less than that. I know that the IRS dependency test states that the GROSS income needs to be less that the $4400, but I am not sure which number to compare her income. In other words, is GROSS income the agi or taxable income shown on the TurboTax income summary.

Thanks for your time.

- s

[xmasbaby0]

Any Social Security your mother receives does not "count" but other income counts---and not just the taxable amount --- if she has gross income above $4400 then she cannot be claimed as a dependent.

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

[DoninGA]

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

It would be AGI less any taxable Social Security income.