Social Security Disabled Person

[Parent of Holy Terrors]

A man and his lady friend reside in the same home.

The lady friend is on social security disability. She has about $700.00 per month. Can he claim her as a dependent on the tax return.

I say yes he does pay more than half her support. They lived together all year round. The client refuses to take her for fear of being kicked off of the social security system.

Thanks.

[S T]

Ssa

I don't think SSA looks to who someone is claiming as a dependent, but IRS will ask substantiation of whether the t/p provides over 50% support.

Do you subscribe to CFS, Tax Tools, they have a dependent worksheet that will help calculate the 50% or more of support.

S

[Unregistered]

dependent on ssi

Non-taxable income does not count as far as the gross income test is concerned. He probably does provide more than half her support since the rental value of her home also constitutes support.

[DaveO]

I had an audit on this very issue a few years ago. Taxpayer's sister received SS disability income only. Taxpayer claimed her as dependent. IRS audited on support issue. The audit lasted about 20 minutes. We produced the support worksheets and got the no-change.