My father died last year, and my mother's income is now $469 per month. I live in Kentucky and she lives in Alabama, but I help with her expenses. Can I claim her as a dependent?
Probably not for 2006, but perhaps for future years. Because your father died in 2006, your mother probably filed a joint return with him for the year. You generally can't claim a married person as a dependent if they file a joint return, unless they filed the return just to claim a refund and neither spouse would have any tax liability if they had filed separate returns.
But if she meets a trio of tests, she may qualify as your dependent in 2007 and beyond. The three tests: her relationship to you (a parent qualifies); how much you give her (you must provide more than half of her support); and her income (her gross income must be less than the personal exemption, which is $3,300 for 2006 and $3,400 for 2007).
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Don't stop reading because your mother's income exceeds the trigger amount. Any part of her income that comes from Social Security doesn't count (no untaxed Social Security benefits do); disability payments are also ignored when applying the $3,300/$3,400 test, says Mel Schwarz, a partner in Grant Thornton's national tax office in Washington, D.C. "If the bottom line on page one of your mother's Form 1040 adds up to less than $3,400 in 2007, then the income test will be met," says Schwarz.
For more details, see IRS Publication 501, Exemptions, Standard Deduction and Filing Information.
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