Claiming dependents

[rniccola1]

I live with my daughter and I am single and my only income is social security. Can my daughter take me as a dependent on her income taxes ?

[NCperson]

It depends on how much social security you receive

If less than $4150 then yes (if all the other qualifications are met)

If over $4150 then no

But best for your daughter to simply add yiu and run through all TT’s questions to make sure

[PaulaM]

@miccola1 See this link for the rules to be claimed as a dependent

[macuser_22]

@NCperson- That is not correct.

Non-taxable income (such as Social Security) is not included in the $4,150 amount.   Non-taxable income is included in the support test and is support supplied by the dependent for the "more than half of total support test".

See IRS Pub 501 page 18 "Gross Income Test".

https://www.irs.gov/pub/irs-pdf/p501.pdf

[Opus 17]

@rniccola1  ,

You can be a dependent of your adult child if your adult child provides more than half your support, and if your taxable income is less than $4150.  Social security is not taxable income but it is included in support.  There is a support worksheet in publication 501 that may help.  https://www.irs.gov/forms-pubs/about-publication-501

Briefly, add up your total support needs; travel, clothing, entertainment, medical care.  Your food and housing would be a portion of the food bill, utilities, insurance, and rent for the home where you live with your daughter.  (If 5 people live in the home, 1/5 of the expenses count as your support.)  After adding up all your support needs, determine who pays for them (you, your daughter, charities, government aid, and so on).  If your daughter provides more than half your total support, she can claim you as a dependent.

It is not necessary that you live in the same home as your adult child for her to claim you as a dependent.  But the fact that you do live there more than half the year will allow her to use you as a qualifying person for head of household status, if she is otherwise eligible (unmarried, maintaining her own home, etc.)

[rniccola1]

Thank you so much for your reply. The only problem I’m having understanding  is if my social security is to be considered as support for me. The only money I have coming in is from my Social Security benefits which is more than $4150 per year. So Am I to take it that I do not qualify for my daughter to take me as a dependent even though I live with her all year?

[Opus 17]

You have to add up all your support needs, and then determine if your daughter provides or pays more than half your support.  Look at the worksheet on page 15 here https://www.irs.gov/pub/irs-pdf/p501.pdf

For example, suppose you live in a house owned by your daughter that would rent for $1500 a month, and other household expenses for food, utilities and repairs are $300 a month.  You live there with your daughter and her two children.  1/4 of that living expenses is yours, which is $450 per month.  Then, your clothing, medical expenses, entertainment and travel are another $800 per month.   Your total support need is $1250 per month.    Then look at your income.  Suppose your social security is $1000 per month but you spend $200 per month on your grandchildren and donate $200 per month to your church.  You provide $600 per month toward your own support.  Since your total support is $1250, you provide less than half.  As long as your daughter is the only other person supporting you, she pays "more than half".

[Opus 17]

Social security is support you provide to yourself, if you spend it on your own living expenses.  If you don't use it for your own living expenses, then it is not support for your living expenses.  (For example, if you are paying alimony, or donating money to your church, or providing gifts to grandchildren, that is not money you are using for your own support.)