Sometimes we’re so busy growing up that we forget they’re growing old.
Everyone knows that claiming a dependent on your income tax return can get you a significantly larger refund. For every dependent you claim on your taxes you can claim an extra personal exemption. That’s a large chunk of change you can deduct from your income, thus reducing your tax burden.
But who exactly can you claim? Are you eligible to claim your parents as dependents?
When it comes to taxes there are actually two different types of dependents: qualifying children and qualifying relatives.
Obviously, you can’t claim your parents as qualifying children. So the question becomes, do they meet the requirements for qualifying relatives?
Is your parent a qualifying relative for tax purposes?
In order to claim someone as a qualifying relative they must:
- Have lived with you all year as a member of your household, or be one of the following family members: child, parent, sibling, stepparent, stepchild, step-sibling, half sibling, grandparent, grandchild, child-in-law, parent-in-law, sibling-in-law, uncle, aunt, niece, or nephew
- Be a U.S. citizen or resident, or a resident of Canada or Mexico
- Be unmarried, or married but not filing a joint return
- Not be a qualifying child of you or someone else
- Have a gross income of less than $4,000
- Have more than half of their total support for the year provided by you
In plain English, this means that yes you can claim a parent as a dependent but they have to meet the above requirements.
Are Social Security Benefits included?
As a general rule, Social Security benefits are not included in gross income. For more information about Social Security and Disability benefits, check out our other article, “Claiming Parents as Dependents If They Receive Social Security Benefits“. Be sure to make sure they are tax-exempt, because this could determine your eligibility to claim them as a dependent.
When determining if you provided over 50% of a parent’s total support, be sure to consider
- lodging
- food expenses
- utilities
- repairs
- household expenses
- clothing
- education
- medical and dental expenses
- travel
- recreation expenses
If you support a parent who meets all of the requirements listed above be sure to claim them when you file online this season!
My 95 yr old Dad has been living with me for one year, earning 866/mo from SS. He cash out his IRA of $11,112.99 and I put it in a savings with my name & SS# only to use it as his funeral planning. The Federal tax held was 122.02. He hasn’t filed taxes for over 30 yrs. He received recently from the bank a 2015 Form 1099-R. Do I have to report this, if I am able to claim him as a qualifying dependent? I support more than half. Please advise, thank you.
Hi MSG,
Even if you are still eligible to claim your father as a dependent, you will need to file a separate return for him in order to report the 1099-R. If you are filing this online with us, you will check the box that states that you can be claimed as a dependent by someone else. If you are completing the form by yourself, then you will need to leave box 6A blank.
My parents total income was 11000$,but my father didnt work last year,i supported them,can i put my father as a dependent and not mother?
Hi Jacob,
You are not required to claim both parents as dependents. As long as your father meets the requirements for you to claim him as a qualifying relative, then you can claim just him as a dependent on your tax return. You can take a look at the qualifications that need to be met on the IRS website HERE. This is easier to understand compared to most IRS publications.
My nephew lives with me…he is 34 and receives ssi benefits each month . all. Of my money from my job goes to bills and groceries for the both. Of us…can I claim him, and what would I claim him as? Would he be a qualifying child because he’s disabled? Susan
Hi Susan,
You can claim your nephew as a dependent on your tax return. Age is not a factor when the dependent is ‘permanently and totally’ (according to the IRS) disabled. However, you will need to see the tests that the dependent will need to meet in order to be claimed as either a qualifying relative or a qualifying child.
In order to be a qualifying child, the dependent must meet all of the following requirements:
1. They must be related to you.
2. They must be under 19 or under 24 (if a full-time student). There is no age requirement if child is disabled.
3. They must live with you for more than half the year.
4. They must be supported by you at least 50% financially.
In order to be a qualifying relative, the dependent must meet all of the following requirements:
1. They must live with you for the entire year (special circumstances apply in some cases).
2. They must earn less than $4,000 (gross income).
3. They must be supported by you at least 50% financially.
My mother has lived with me for several years and I provided over 1/2 her support. I have claimed her as my dependent but now I am not sure if I can claim her for this tax return. She passed away January 18, 2015. My question is can I claim her on my taxes this year even though she only lived for 18 days. If I can do I need to put somewhere on the return that she is deceased?
Hi Renee,
I’m so sorry for your loss.
Since your mother passed away during the year, you can claim her as a dependent on your taxes as long as she otherwise met the dependency tests. You will only be able to claim her for this tax year and not in the future.
Hi my older brother was on ssi and he died in November can I still carry him on my taxes he was getting a check every month
Hi Debbie,
I am so sorry for your loss.
You can claim a dependent in the tax year that they died for the entire year. Going into future tax years though, you won’t be able to claim him as a dependent.