Can this parent be claimed...

[giogis245]

Taxpayer had his blind mom living with him for half of a year, but he has no way of proving it besides a power of attorney giving him power to handle her and everything for her.  Mom has an apartment paid by Section 8 housing.  She receives food stamps, but he says he paid for her clothing, additional food and medication.  Can he claim her?

[Lee B]

You may be in a situation where the taxpayer can meet Head of Household requirements but not dependent requirements.

Meeting the 50 % support requirements may be a tough hurdle.

You don't say anything about Mom's income and what it pays for.

 

[Max W]

I don't believe that food stamps are included as income and the Sec. 8 housing does not usually cover the full amount of the rent, but apparently does in this case.  If the support can be established, Mom can be still be claimed for HOH, even if she lives all year on her own.

 

[Lee B]

From Line 23  Worksheet 3-1 in Pub 17

"3. Enter the amount others provided for the person's support. Include amounts provided by state, local, and other welfare societies or agencies. Don’t include any amounts included on line 1 .."

 

It appears that support provided by public benefit agencies does count toward the total in determining whether  the 50 % support test has been met.

[Max W]

1 hour ago, cbslee said:

From Line 23  Worksheet 3-1 in Pub 17

"3. Enter the amount others provided for the person's support. Include amounts provided by state, local, and other welfare societies or agencies. Don’t include any amounts included on line 1 .."

 

It appears that support provided by public benefit agencies does count toward the total in determining whether  the 50 % support test has been met.

Pub 17 is not definitive and only gives a generalization.  I would need to see the law stating what is included in income and what is excluded before making such a bold statement.  Under Sec. 8, HUD excludes food stamps from their income calculations, as one of 20 exemptions.  The IRS excludes food stamps as taxable income, which, of course, does not necessarily mean it is excluded from the income calculations for determining dependency.

[Lee B]

That's the wonderful thing about opinions, everyone has one 

[Max W]

On HRB's they state that food stamps are included as income in the 50% support test.

I'll accept that.

[Bart]

On HRB FAQ they say if child qualifies as parent's dependent but parents decide not to claim the child then child can claim themself to get more stimulus payment.  Not so sure I accept that or any HRB advice.

 

[Gail in Virginia]

There is a difference between income and support.  Gifts received are not income, but may factor into support calculations.  Food stamps are not income, but they are support.  Child support payments are not income, but they are support.