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February 15, 2021
Question

How do I claim my Mother who lives with us yet collects SSI on my deceased family. Her SSI is $13,975.20. Can I claim her as a dependent?

  • February 15, 2021
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1 reply

February 15, 2021

No - Her income is too high for you to claim her as a dependent on your return.

 

To claim your mother as a dependent she has to meet the four tests as a "qualifying relative:" 

  1. Not a qualifying child - Since she is your mother, she meets this test.
  2. Member of household or relationship test – Your mother doesn't necessarily have to live with you, but it's OK if she is.
  3. Gross income test - To meet this test, a person's gross income for the year must be less than $4,200.  Gross income is all income in the form of money, property, and services that isn't exempt from tax.
  4. Support test - To meet this test, you generally must provide more than half of a person's total support during the calendar year.  You figure whether you have provided more than half of a person's total support by comparing the amount you contributed to that person's support with the entire amount of support that person received from all sources. This includes support the person provided from his or her own funds.