Ukrainian citizen refugee claim as a dependent for 2022 tax?

[Rebelman]

Hi Community, 

We are sponsoring a Ukrainian citizen refugee. She has been living with us in our USA home full-time. We pay all of her living expenses. Assuming I can get a Social Security Card for her, how can I claim her as a dependent on my 2022 income tax report? 

I guess I'm NOT the only one experiencing this situation in 2022. Has the IRS put out any Ukrainian refugee guidance? 

Thanks! 

[DoninGA]

To claim someone as a dependent on a tax return they Must have either a Social Security number or an ITIN issued by the IRS.

To claim someone who is not related to you they Must meet all the requirements under the Qualifying Relative rules.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,400 (social security does not count) in 2022
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

[rjs]

In order to claim someone who is not a relative as a dependent she would have to have lived in your home for the entire year, from January 1 to December 31. I assume that she has not lived with you since January 1, so you will not be able to claim her as a dependent for 2022.

I am not aware of any special tax provisions or IRS guidance regarding Ukrainian refugees.

[Opus 17]

Any person not related to you by blood can only be a "qualified relative" dependent.  To be considered a qualifying relative dependent, the person must live as a member of your household for the entire year, you must provide more than half their support, and they can't have more than $4400 of taxable income.   This is a $500 credit.

The person does not need a social security number.   As a non-resident alien, they would apply for an ITIN (international taxpayer ID number).  They can't apply for an ITIN now, the application must be mailed together with the tax return which claims them as a dependent (and since you have to mail the return and application, you can't e-file.)

[Rebelman]

Hi DoninGA,

Thank you for your kind reply. Your answer was helpful. I researched and found the most direct answer to my tax question here- 

https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/can-you-claim-your-elderly-pare....

[Rebelman]

Hi rjs,

Thank you for your kind reply. Your answer was helpful. I researched and found the most direct answer to my tax question here- 

https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/can-you-claim-your-elderly-pare....

[Rebelman]

Hi Opus 17,

Thank you for your kind reply. Your answer was helpful. I researched and found the most direct answer to my tax question here- 

https://blog.turbotax.intuit.com/tax-deductions-and-credits-2/family/can-you-claim-your-elderly-pare....

[rjs]

@Rebelman 

Is the Ukrainian refugee your parent, or your spouse's parent? You did not say that in your original question. If the person is not your parent, the blog post that you found is not a direct answer to your question. The blog post is about claiming an elderly parent as a dependent. In particular, your parent does not have to have lived with you to be claimed as a dependent. But to claim someone as a dependent who is not your relative, they must have lived in your home for the entire year.

[Rebelman]

Thanks for your reply.

My wife and I are US citizens. My wife's mother (Valya) comes to our home in the USA from Ukraine (UA) from Thanksgiving through Easter each year. Thus, she's been in our house since 19 November 2021. 

Her US travel plans worked fine until Russia invaded in February, making it too dangerous for her to return to UA. She travels here on a B1/B2 tourist visa. Due to the war, she got stuck here.

She applied and was granted Temporary Protected Status (TPS). We've applied for a Social Security Number for her. That's all for now. 

Thanks again.