Social Security Benefits

[TAX]

Client wants to claim his mom as a dependent. Asume that ALL conditions are met except his mom received social security benefit of $3,800 in 2008. No other income.

Can client claim his mom as dependent.

Thanks!

[Gene V]

Client wants to claim his mom as a dependent. Asume that ALL conditions are met except his mom received social security benefit of $3,800 in 2008. No other income.

Can client claim his mom as dependent.

Thanks!

Yes client can claim mom.-

Tax-exempt income, such as certain social
security benefits, is not included in gross in-
come.

[Jesse]

Also, don't forget if your client is a single taxpayer providing for more than 1/2 the cost of keeping up parents home could also qualify for Head of Household.