Claim Exemption? Daughter has no wages.

[Koss]

Qualifying Child

If the daughter:

(1) is the biological child of the taxpayer,

(2) lived with her for more than half the year,

(3) is under age 19, or under age 24 and a full-time student, or any age if disabled, and

(4) did not provide more than half of her own support,

then she is the qualifying child of the taxpayer.

SSI is not considered support provided by the child. It is treated as support provided by the government. It is a form of welfare, similar to food stamps or subsidized housing.

BMK

[jimenright]

maybe not

Mother would have to pay over half of support thus support must be double the SSI payments or $800 per month.

[zeros]

Daughter has no wages but receives SSI ($400 per month). She is 25 years old. Can Mom claim her as an exemption? I believe daughter would be considered disabled.