I have a family member who lives in my mothers home, and pays most of her bills and food. My mother does receive social security benefits. Can my relative claim my mother as a dependent?
You'll need to sign in or create an account to connect with an expert.
Possibly. If this person pays over half of her expenses, depending on how they are related to her and how long they lived with her, they may be able to claim her as a dependent on their return. If the criteria below is met, they would be able to claim the $500 Other Dependent Credit and possibly claim Head of Household.
To claim someone as a Qualifying Relative, they must be:
Q. Can my relative claim my mother as a dependent?
A. Probably not. It's unlikely that the support test is met, since they live in her home. The value of her home ownership is considered support she provides to herself.
Nontaxable Social security doesn't count as income, for the income test, but social security money she spends on her self does count as support not provided by the relative, for the support test. Money she puts into savings & investment does not count as support she spent on herself. If no one person (or married couple) provides 50% of the support (for example you are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. https://www.irs.gov/pub/irs-pdf/f2120.pdf
The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants. Utilities would be counted as additional support.
Still have questions?
Questions are answered within a few hours on average.
Post a Question*Must create login to post
Ask questions and learn more about your taxes and finances.
Ed-tax2024
New Member
tdellender
Level 1
Rongalla
New Member
dwb4997
Level 2
tmuldoon568
New Member