When listing a Qualifying Relative as a dependent you must have provided more than half of their financial support during the year.
In your case if the only income that your parent receives is the $650.00 SSI the following scenario applies:
- If the cost of living for your parent is $1300.00 or less per month and you covered the remainder of his or her cost of living expenses, then you cannot claim your parent as a dependent.
- If the monthly cost of living exceeds $1300.00 per month and you are providing the rest you can claim your parent as a Dependent on your Tax Return.
As I mentioned above, the numbers above are used as an example if your parent's only income is the $650.00 per month. If there is additional income involved it must be taken into consideration. Other aid from Third-Parties such as: Food Stamps, Section 8, Local Public Housing etc. must also be considered when calculating support of a Qualifying Relative for Dependent Purposes.