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January 21, 2021
Question

I have claimed my mother as a dependant this past year over her social security as years before. She should qualify as a dependant shouldn't she. She passed 11/20/2020.

  • January 21, 2021
  • 1 reply
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I provided more than 60% of her and my dads household as years past. She did get social security. I have used her in years past.

1 reply

DawnC
Employee
January 21, 2021

If you have claimed her in the past, I suggest going back through the dependent interview carefully as you may have answered something incorrectly.  One question asks if she supported herself and if you indicate that she did (it is easy to do) then she won't qualify as your dependent.   I am sorry for your loss and here is some more general information on claiming a parent.  

 

if you cared for an elderly parent, your parent may qualify as your dependent, resulting in additional tax benefits for you. Once you determine that both of you meet IRS criteria, you can claim your parent as a dependent on your tax return.

 

 

Income limitation

Your parent must first meet income requirements set by the Internal Revenue Service to be claimed as your dependent. To qualify as a dependent,

  • Your parent must not have earned or received more than the gross income test limit for the tax year.
  • This amount is determined by the IRS and may change from year to year.
  • Current exemption amounts can be found in IRS Publication 501, Dependents, Standard Deduction, and Filing Information.
  • Generally, you do not count Social Security income, but there are exceptions. If your parent has other income from interest or dividends, a portion of the Social Security may also be taxable.

 

Support requirement

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.
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