qualified dependents

[mnunez61]

My mom is 96 yrs old, She is in an assisted living facility. She lives off her SSN Check, no Medicaid. I have a financial POA and her SSN check goes to pay the ALF and I pay the difference ($300 a month) and any incidentals that she might need. Would she qualify as my dependent?

[MinhT1]

You would qualify as your dependent if you provide more than half of her support.

The information you have given are not sufficient to determine that.

You could use this IRS worksheet to determine whether you provide more than half of her support.

[mnunez61]

Thanks for your prompt reply. After reviewing your response and the Worksheet for determining support, I have more questions. The form is asking for Expenses for entire household (where the person you suppoted lived) and she leaves in an assisted living facility so I don't have any of that information. Any ideas? She pays a monthly amount of $1600 that is covered between her SSN check and I pay a difference of $300 MONTHLY so that she can live there. But I don't know how to handle the section of the worksheet for expenses of the entire household as she lives at a business type facility. Not sure if that helps. Thank you. 

[MinhT1]

If your mother does not live with you, then she does not share any of your household expenses and you can leave that section blank. Then line 13 in the next section is zero.

[Opus 17 · Accepted solution]

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@mnunez61 wrote:

Thanks for your prompt reply. After reviewing your response and the Worksheet for determining support, I have more questions. The form is asking for Expenses for entire household (where the person you suppoted lived) and she leaves in an assisted living facility so I don't have any of that information. Any ideas? She pays a monthly amount of $1600 that is covered between her SSN check and I pay a difference of $300 MONTHLY so that she can live there. But I don't know how to handle the section of the worksheet for expenses of the entire household as she lives at a business type facility. Not sure if that helps. Thank you. 

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If your mother's living expenses are $1600 per month and you only pay $300 of that, then you don't pay more than half your mother's living expenses, she is not your dependent this year.