can i claim an elderly parent that lives in my house?

Forum|Forum|1 year ago
February 12, 2025
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my 85 year old mother lives in my house, can i claim her as a dependent?

JohnB5677

Possibly, they may be eligible as Qualifying Relatives.

A qualifying relative must meet general rules for dependents and pass these tests:

They're your qualifying child or the qualifying child of any other taxpayer Not a qualifying child
Lives with you all year as a member of your household or is a specific type of relative. Member of household or relationship
Has gross income under $5,050 in 2024 or $5,200 in 2025. Gross income
Gets more than half their financial support from you" Support

You can refer to the IRS publication Dependents for more details.

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Hal_Al

Employee

Nontaxable Social security doesn't count as income, for the income test, but social security money she spends on her self does count as support not provided by you, for the support test. Money she puts into savings & investment does not count as support she spent on herself. Note that a parent is closely related so there is no requirement that she live with you at any time, during the year. But if you provided a home it helps your support case, unless they own the home you live in. If no one person (or married couple) provides 50% of the support (for example your siblings are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. https://www.irs.gov/pub/irs-pdf/f2120.pdf

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.