Gross income test for dependent father

[bertea]

I have a single taxpayer whose father is living full time with her in her home. She provides all of his food, housing, clothing, etc. His only income is a $1,000 social security benefit after a medicare payment deduction. Page 3-15 of the tax book shows he qualifies in all categories, exceot the goss income test. On page 3-19 it shows the certain social security benefits are taxable ( I assume this refers to those filing a return with the modified income of aver $25,000). It also shows the certain SS benefits are non-taxable. Does the SS benefits count toward $3,650 gross income test? If not, would the father qualify as the daugher's dpendent and also allow her to claim the HOF filing status?

[Gretel]

Social Security does not count as taxable income for the gross income test. But it counts as support. I assume father receives $1000 monthly. If all of his SS is used for his support, daughter would need to come up (including housing) with more than that to meet the 50% support test.

[taxea]

SS is partially taxable if there is other income. If all he gets is SS he is not required to file.

Does
TP provide more than 1/2 of dad's support. I would have to look at the regs again to verify that mom/s SS has to go toward his support. If his SS exceeds what the TP spends for dad/s support then he cannot be taken as a dependent. If it doesn't then he can.