Worksheet for determining support, publication 501

[marcjy1]

My neice a qualifying relative lives with me in my home and receives SSI.

I have entered the federal SSI portion as non taxable income on line 1. I entered the California state portion of the SSI payment on line 23.

I have done this because line 1 states that non taxable income must be entered in the Worksheet.

I want to make sure I am correct in doing this. Thank you.

[ReginaM]

You would not include your niece's income on your State of California return.  The income she receives for SSI is hers, and would be responsible for filing her own returns.  

[marcjy1]

I don't think I made myself clear.

In the Worksheet for Determining Support in Publication 501, I have entered on line 1 of the worksheet the federal SSI portion of her monthly SSI payment.

 On line 23 I entered the state portion of her monthly SSI payment, from the state of California.

The instructions in the worksheet seem to indicate that is correct, but just want to to affirm. 

Thank you.

[JulieS · Accepted solution]

Yes, that is correct. You are supposed to use her SSI on line 1 of that worksheet to determine her support.

You do not need to include it on your tax return, but I think you are aware of that.