I have a client who is a single mom with two young children (boy & girl). She files HH and receives EITC. Toward the end of 2009, her son began receiving SSI payments from Social Security. The SSA-1099 form is under his soc sec number. The payments were not enough to cover half his support so she continued to claim him in 2009. In 2010 however, he will receive about $12,000 (a full year). My understanding of the support test rule is that soc sec benefits are considered as provided by the child if he uses them toward his own support.My question is whether there's a way for mom to spend and/or designate the soc sec funds in some way that they would not be considered aupport, so that she could continie to claim him as a dependent.
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Be well; do good work and keep in touch.
-Garrison Keillor -
If a child receives Social Security benefi ts and uses them toward
his/her own support, the benefi ts are considered as provided by the
child.
So what does she do with his SS...use a support worksheet to determine whether she paid more for his support than his SS did.Believe nothing you have not personally researched and verified. -
Yes, I agree since it was on the form.
Also check out Koss comments:
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