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December 18, 2020
Question

My mother lives with me and I support her. She has a social security number, 76 yo, no income but not permanent resident yet. Can I claim her as a dependent?

  • December 18, 2020
  • 1 reply
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I have a lot of her medical bills

1 reply

DoninGA
Employee
December 18, 2020

You may be able to claim her as your dependent under the Qualifying Relative rules if she meets all the requirements under the rules.  But NOTE number 5

 

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 2020
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.