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**solomon** · 01-26-2011, 08:49 PM

Originally posted by rfk View Post

I believe not but want to be sure:

HOH TP with 2 children; that's okay. But TP wants to claim parents for additional exemptions. They get SSI money at $6,600 per year per person. I believe that TP cannot claim because it is greater than the $3,650 that is allowable per person, correct? I am just questioning the fact that they get greater than $3,650, regardless of source (wages or non-taxed sourced).

Also, the TP is concerned too that he does not want to mess up the parents' SSI situation if he claims them. It could in theory if for some reason parents filled out paperwork and did not show son was claiming them via tax return. But, again, I do not think it really matters because the parents made more than $3,650 in 2010. I am just having a memory and thought problem with this headache I have had most of the day.

Please help. Thanks for comments in advance.

rfk

The parents can be claimed as dependents. The gross income test for a QR is all income that is not exempt from tax. I assume TP is providing over half support for the parents.

**rfk** · 01-26-2011, 11:01 PM

HOH - Parents

I am still having a hard time with this being okay. Should I cite some code or something? The son does provide over half support, but number 6) Gross income test for $3,650 (QR) is deceiving.

Dependency Tests for 2010 at top of page 3-15, TTB says that ALL seven of the following tests must be met in order for the TP to claim another person as dependent in 2010. Confusing. Is there another way to look this up for an SSI, parent situation?

Thanks again,

rfk

**oceanlovin'ea** · 01-26-2011, 11:21 PM

What did the parents use their SSI for? Did they put the money in savings? spend it on someone else?
Something is ringing a bell in the back of my mind about medical expenses.

TP could have provided more than half their support if they didn't use the money to support themselves.

Linda

**Gretel** · 01-26-2011, 11:22 PM

Maybe the confusion is between support test and gross income test. Non-taxable income like SS and SSI does not count as gross income, but does count for support test.

If each gets $6,000 = $12,000 total son would need to spend more than $12,000 for his parents to claim them.

**S T** · 01-26-2011, 11:23 PM

CFS Tax Tools

Do you have CFS Tax Tools - there is a worksheet that you can complete (dependency Support Worksheet) for Tax purposes.

If you review TTB on page 3-15 - Qualified Relative - you will see that parents can qualify, then drop down to #6-Gross Income Test and go to 3-19 which takes you to Nontaxble income - listing Certain Social Security Benefits. Non taxable SSI or Social Security is not included as part of the Gross Income Test - only the support test. Also see TTB 3-17 and 3-18

However, your point is well taken on whether or not Son claims them as dependents, and it might jeopardize their "SSI" benefits (SSI is different from Regular Social Security Disability or Retirement)

Sandy

**rfk** · 01-26-2011, 11:46 PM

Thanks for the answers

I do not have CFS TAX tools.

The listing for Certain Social Security Benefits. Non taxable SSI or Social Security is not included as part of the Gross Income Test - only the support test... covers both sides of the equation.

I will see.

rfk

**S T** · 01-26-2011, 11:54 PM

PM me

RFK .
PM me and I will PDF the worksheet

Sandy

**appelman** · 01-27-2011, 12:00 AM

If SSI not used for support, it doesn't count for anything.

But the real danger is losing more SSI than the dependent exemptions are worth.

**S T** · 01-27-2011, 12:50 AM

Ssi

I think that could be an issue in the case that RFK posted
Should taxpayer claim parents as dependents and jeopardize parent's SSI and associated medicall benefits?

Here are a couple of many links

Supplemental Security Income (SSI)

http://www.ssa.gov/ssi/

SSI provides monthly payments to people with disabilities and older adults who have little or no income or resources.

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http://www.caregiverslibrary.org/Default.aspx?tabid=675

Sandy