My mother's sole source of income is Social Security and SSI, about $10,000/year. Does that still disqualify her from being my dependent?

[xmasbaby0]

Social Security benefits do not disqualify your mom from being claimed as your dependent.   But....did you pay for over half her support in 2024?

IRS interview to help determine who can be claimed:

https://www.irs.gov/help/ita/who-can-i-claim-as-a-dependent

https://ttlc.intuit.com/questions/3113432-who-can-i-claim-as-my-dependent  

WHO CAN I CLAIM AS A DEPENDENT?

You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2024 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• 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're under the age of 19 (or 24 for full-time students).
• No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

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 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?

[tami_y_leak]

Thank you, that IS helpful. The problem I'm running into is that the form in Turbotax asks how much my mom earns, but it doesn't give the opportunity to say that the entirety of those earnings are from social security. Should I just enter that she earns nothing?

[xmasbaby0]

Social Security is not earned income.   Say she earned no income.

[tami_y_leak]

Thank you!

[Opus 17]

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@tami_y_leak wrote:

Thank you, that IS helpful. The problem I'm running into is that the form in Turbotax asks how much my mom earns, but it doesn't give the opportunity to say that the entirety of those earnings are from social security. Should I just enter that she earns nothing?

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Does turbotax really say that exactly?  If so, it's a badly worded question.  You should be asked about your mother's taxable income -- that would include a pension, gambling winnings, investments, but not social security.  (Earned income means something more specific.)  (Meaning, if she won more than $5050 at the casino or bingo, she can't be your dependent this year.)

If her only income is her SS benefit, it is not taxable, but it does count as support she provides to herself.  You would have to add up all her total support costs and determine if, considering the SS benefit, you still provide more or less than half her support. 

[tami_y_leak]

Thank you VERY much for that clarification. I assumed as much, but prefer to have it validated.

And the wording is "gross income" - the website doesn't mention taxability at all!

[Opus 17]

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@tami_y_leak wrote:

Thank you VERY much for that clarification. I assumed as much, but prefer to have it validated.

And the wording is "gross income" - the website doesn't mention taxability at all!

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That is technically correct, except here is the IRS definition of "Gross Income."

"Gross income. Gross income is all income you receive in the form of money, goods, property, and services that isn't exempt from tax."