Live-in Mother on SSI... dependant?

There are five tests for dependency, and we know she meets three of them: gross income (SSI doesn't count as income), joint return, and relationship. To see if she meets the citizen/residency and support tests, see IRS Publication 501.

relationship.

We know the "joint return" test results? I don't see that. I see an ASSUMPTION that she is living with you because she either isn't married, is widowed or divorced, or has separated from her husband - but without probing for her current marital status, we can't 100% say that the "joint return" test is met.

OP said she doesn't file. I took him at his word.

Noted, but "not filling out her own tax return" may not be the same as "doesn't file", etc....

My clients don't fill out their own tax returns! I do. ;-)

Yes, I guess I didn't word it sufficiently. She doesn't file taxes. She has been a citizen for about 7 years.

I believe that the result of my find is this... She gets more SSI each month because she needs to contribute to the household income. In other words, (as far as SSI is concerned) She pays rent and food. In order to claim her as a dependent, we would have to report that we pay more than 50% of her expenses, which would contradict what SSI has on file.

The resulting choice: An extra $100-$200 a YEAR in my pocket for claiming her, or an extra $200-$400 in her pocket MONTHLY for contributing to her expenses.

I'm going to keep it as it is, and not worry about claiming her.

Thanks for your responses! DougB

DougB --

Don't forget about the fair rental value of the housing you're providing for your mother. That is part of her support that you're already providing. Do a little research into rentals in your area, and figure out the price that renters would pay for a living situation similar to your mother's. Keep copies of that rental value information for your records.

See IRS Publication 501

Cynthia in Chicago