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December 12, 2021
Question

claiming my daughter as a dependant

  • December 12, 2021
  • 1 reply
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My daughter lived in a residential treatment facility for part of 2021. Her expenses were entirely covered by Medicaid.  Does this make her not my dependent? Do I list her as a dependent but only living with us for 5 months.

    1 reply

    DoninGA
    Employee
    December 12, 2021

    Since you did not provide over one-half of her total support for the year you cannot claim her as a dependent under the Qualifying Relative rules, assuming she is age 19 or older.

     

    To be a Qualifying Relative -

    1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
    2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
    3. The person's gross income for the year must be less than $4,300 (social security does not count) in 2021
    4. You must provide more than half of the person's total support for the year.
    5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
    6. The person must not file a joint return with their spouse.