Worksheet for determining support - Where do I enter expenses paid for my mother's caregiving support?

[xmasbaby0]

What caregiving expenses are you asking about?   Please explain.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5050 in 2024.   (Not counting Social Security)
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

Related Information:

• What does "financially support another person" mean?

If your mother meets the criteria to be claimed as your qualifying relative dependent, then you will get the $500 credit for other dependents on your tax return.

[rty1]

My sister, brother, and I pay my mother's 24/7 caregivers a supplement to raise their hourly rate ($16.00) that is paid by the Medicaid NHTD Waiver. We add on $6.00 per hour for each caregiver because we can't get any good caregivers for the $16.00/hour that the Waiver pays. Is this something I would add to the Worksheet for determining support? If so, where would I add it?

[MonikaK1]

Medical expenses paid count as support. Amounts spent for a dependent's care might qualify for the Child and Dependent Care Credit. See this TurboTax tips article for more information.

You must have provided more than half of your parent's support during the tax year in order to claim them as a dependent. The amount of support you provided must also exceed your parent's income by at least one dollar.

When determining the monetary value of the amount of support you provide, you need to consider several factors:

• Calculate the fair market value of the room your parent occupies in your home. Ask yourself how much rent you could charge a tenant for the space.
• Consider the cost of food that you provide.
• Remember to include utilities, medical bills and general living expenses that you also pay.
• Compare the value of support you provide with any income, including Social Security, that your parent receives to determine whether you meet the support requirements.

The gross income test would also need to be met. See this TurboTax tips article for more information.

@rty1