Parents as Dependents

[MV_IXT]

I am head of household and I have claimed my mother as my dependent for a number of years.  She became eligible for SSI spousal benefits as of May 2023.  How can I determine if I can continue to claim her on my 2023 taxes and beyond?  She is not required to file a tax return herself as far as I know. 

[xmasbaby0]

Your mom's Social Security benefits are not factored in when you are entering her as a dependent.   Only any OTHER income she is receiving would count.   Does she have any other income like a pension, investment income, etc.?

[MV_IXT]

Thank you for you input xmasbaby0!

No other source of income beside this new SSI benefit.  I cover all of her high cost expenses like medical and dental insurance.  I was mostly concerned that there could be a dollar amount limit that any dependent can have and disqualify them from being claimed.  So this doesn’t apply to SSI benefits?

[JanetB21]

Hello xmasbaby0,

Thanks for joining the event!

To continue to claim your parent as a dependent, you will need to determine if you provide more than ½ your parent’s support during the tax year, and their gross taxable income doesn’t exceed $4700 (for tax year 2023).  This is a great article on this topic: Claiming Parent as dependent 

Support worksheet:  Support Worksheet 

I hope this helps!

JanetB211

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[xmasbaby0 · Accepted solution]

Let's make sure you are using the term "SSI" correctly---that gets used incorrectly a lot.  Do you mean she is receiving Social Security?  That is NOT SSI.  If she is getting Social Security, she will receive a SSA1099 in January from Social Security, and that income does not prevent you from claiming her as a dependent.

WHAT IS THE DIFFERENCE BETWEEN SOCIAL SECURITY BENEFITS AND SSI?

https://www.ssa.gov/ssi/text-over-ussi.htm

[MV_IXT]

Thank you Janet B211!

Is spousal SSI benefit taxable income?  She only started receiving starting May 2023

[JanetB21]

Supplemental Security Income benefits are not taxable for Federal purposes.  This is a reference for you on this!
SSI  

[MV_IXT]

Yea, you’re absolutely correct xmasbaby0.  Thank you! The benefit that I am referring to is social security and NOT SSI.  

[MV_IXT]

Thank you JanetB21! Super helpful. So my understanding is that I should not have an issue in continuing to claim her as my dependent since I continue to provide over half of her support even with the new social security benefit she is receiving. 

[bkaytaxes]

That is correct!  Great information @JanetB21 JanetB21