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February 06, 2017 • Anonymous • Log In to Post Comments

Parent has Social Security Income of 15K and resides with Daughter,

Can daughter claim him as a dependent on her return,Is social security income 

counts towards dependency support?



Two of the four dependency tests, the gross income test, and the support test have different treatments of Social Security Benefits.  Tax exempt social security income is not included as income of a dependent for purposes of the gross income test, but it is included for purposes of the support test.  

In your scenario, the parent whose only income is $15,000 of Social Security income probably has $0 included in gross income (in other words, all of it is tax-exempt).  However, you still have to meet the support test.  If all $15,000 of the parent's Social Security income is used for the parent's support, then your client would have to provide over $15,000 of total support to the parent to meet the support test.  Remember, all 4 dependency tests must be met to claim a person as a dependent.  For more information, please refer to IRS Publication 501.


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