Dependent Mother's SSI Income...

[taxguy057]

I have a client who's mother stays with her and she(the client) supports her entirely(from what she's telling me), but the mother received $8088.00 in SSI last year. I know IRC 143 states "gross income of $3650 or more you cannot claim." Exception to the ceiling included SSI benefits, but still used in determining if went toward support. How do I decipher this to make it correct so they don't get one of those nasty black/white letters in the mail... :dunno:

[David1980]

Obviously it still applies for support so the question comes to who paid over half the mother's support. Her SSI, or the daughter? Obviously if the daughter only had $10k income that would be a hard sell. If the daughter had $50k income it wouldn't be hard to believe at all. There was a relevant discussion on the TTB forum recently.

http://www.thetaxbook.com/forums/showthread.php?t=13355&highlight=support

[taxguy057]

Obviously it still applies for support so the question comes to who paid over half the mother's support. Her SSI, or the daughter? Obviously if the daughter only had $10k income that would be a hard sell. If the daughter had $50k income it wouldn't be hard to believe at all. There was a relevant discussion on the TTB forum recently.

http://www.thetaxbook.com/forums/showthread.php?t=13355&highlight=support

TP makes roughly $25000 yr but going to school too. I think she'll be ok! They live in a rural area so cost of living not crazy where they live. Thx for the link and the insight. Glad to see somebody else up burning the midnight oil! :lol:

[jainen]

>>cost of living not crazy where they live<<

Dependency is not determined by general economic conditions. Who owns the house?