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February 24, 2023
Question

Can i claim a person who lives with me and does not pay rent and is on limited disability income

  • February 24, 2023
  • 2 replies
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2 replies

Carl11_2
Employee
February 24, 2023

See https://apps.irs.gov/app/vita/content/globalmedia/table_2_dependency_exemption_relative_4012.pdf

Note also that the person must be a U.S. Citizen or a citizen of Canada or Mexico.

 

March 1, 2023

Maybe.  When we talk about persons we can claim on a tax return, we are talking about dependents, and when we talk about dependents we are referring to a qualifying child or a qualifying relative.  Each of these types of dependents is described below.

 

To be a qualifying child, the person must meet the following requirements:

 

  1. The child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them.
  2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled.
  3. The child must have lived with you for more than half of the year.   There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children.
  4. The child must not have provided more than half of his or her own support for the year.
  5. The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).

 

To be a qualifying relative, the person must meet the following requirements:

 

  1. Neither you nor anyone else is claiming him or her as a qualifying child dependent.
  2. They earned a gross income of less than $4,400, for tax year 2022, which you'll report on your 2023 tax returns.  If the person has a disability, gross income does not include income from services the individual performs at a sheltered workshop.
  3. You must have provided more than half of their support during the year, unless you have a multiple-support agreement for the dependent with another person, or the dependent is a child of divorced or separated parents, or is a victim of kidnapping.
  4. If they are married and file jointly, you can’t claim them as a dependent.
  5. Your relationship to the dependent doesn’t violate local law.

Additionally, the dependent must have lived with you for the entire year (with some exceptions) unless he or she falls into one of the following categories, which are considered “relatives who don’t have to live with you” while receiving your support:

 

  1. Your child, stepchild, foster child, or grandchild, including adopted children;
  2. Your sibling, including half siblings and stepsiblings;
  3. Your parent, including step parents but not foster parents;
  4. You grandparent or other “direct ancestor” (like a great-grandparent);
  5. Your niece or nephew, including those of your half siblings;
  6. Your aunt or uncle;
  7. Your in-laws.

From your post, it could be that your only option is to see if the person living with you meets the requirements for a qualifying relative described above.  You can post additional information about your tax situation.  

 

@AlexisMartinez 

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