mother in nursing home

Collapse
X
 
  • Time
  • Show
Clear All
new posts
  • oceanlovin'ea
    Senior Member
    • Jun 2005
    • 2682

    #1

    mother in nursing home

    Clients parents lived with her family for several years. Father died several years ago. In 2010 mother had to be placed in nursing home. Although she had claimed her mother for years, she did not claim her for 2010 or 2011. Mother died in July 2012. She came in today and asked if it were possible to claim her mother. She had just assumed she couldn't so didn't bring it up.

    Mother's only income was social security check which nursing home now gets. But client buys all the other things for her mother such as clothes, toiletries, etc.

    I am inclined to say that the nursing home provides more of the mothers support than the client. So client could not claim her mother. But stranger things have happened so I just thought I would put the question out here and see what you think.

    Linda, EA
  • BP.
    Senior Member
    • Oct 2005
    • 1750

    #2
    Originally posted by oceanlovin'ea
    I am inclined to say that the nursing home provides more of the mothers support than the client . . . thought I would put the question out here and see what you think.
    Well, there's no inclining for you or thinking for us, only determining this: Did the taxpayer provide over half her mom's support?

    Comment

    • appelman
      Senior Member
      • Jan 2010
      • 1195

      #3
      You don't say who's paying for the nursing home.

      Assuming the daughter isn't the one who is paying, she'd have to rack up an awful lot of expenses to make up more than half her mother's support.
      Evan Appelman, EA

      Comment

      • oceanlovin'ea
        Senior Member
        • Jun 2005
        • 2682

        #4
        Mother's little social security check goes to nursing home. I guess if the nursing home gets more money it is from Medicaid or Medicare, whichever it is.


        We can't claim the mother anymore, I know. But when you look at the technical issues, social security is not considered part of income when figuring support. So the only support is from my client. But I know that is not how it is looked at or figured.

        Linda, EA

        Comment

        • BP.
          Senior Member
          • Oct 2005
          • 1750

          #5
          Originally posted by oceanlovin'ea
          social security is not considered part of income when figuring support.
          Maybe you are mixing up the gross income and support tests??

          Originally posted by oceanlovin'ea
          the only support is from my client.
          Besides SS & client's assistance, these are truly the only sources of support??

          Suggest Pub 17, p. 30, Worksheet 3-1 (esp. note language on lines 1 & 23.) And p. 33- some relevant language and examples.

          Comment

          • WhiteOleander
            Senior Member
            • Jun 2005
            • 1370

            #6
            Social Security is not used for the gross income test. It is used to figure support. Two different things.
            You have the right to remain silent. Anything you say will be misquoted, then used against you.

            Comment

            • Kram BergGold
              Senior Member
              • Jun 2006
              • 2112

              #7
              The question is

              How much was the nursing home getting to house the Mom from SS and any other sources. This becomes the amount that the daughter needs to top to claim the Mom.

              Comment

              • oceanlovin'ea
                Senior Member
                • Jun 2005
                • 2682

                #8
                yes, I know. Medicare or Medicaid pays the nursing home I am sure. Isn't that what happens with most older people in nursing homes? They sign over their social security checks to go to the nursing home and the government pays the rest.

                Out of pocket is for things other than room and board that aren't provided.

                Yes, I got mixed up. Not surprising with everything my brain is trying to keep up with right now.


                Thanks

                Linda, EA

                Comment

                • Kram BergGold
                  Senior Member
                  • Jun 2006
                  • 2112

                  #9
                  Medicaid

                  It would be Medicaid that pays the nursing home but let's think about this. If the Mom owned a home, then upon her death, Medicaid would go after reimbursement from the home sale. In this case the Medicaid payments would be like a loan, so maybe there is an argument that Mom is a dependent. If Mom has no assets then I think the Medicaid payments would be support provided by a third party and dependency is unlikley.

                  Comment

                  • New York Enrolled Agent
                    Senior Member
                    • Nov 2006
                    • 1530

                    #10
                    Originally posted by Kram BergGold
                    In this case the Medicaid payments would be like a loan, so maybe there is an argument that Mom is a dependent.
                    Do you have any authority for that position? Turn it around - suppose the clients borrowed money and took a loan to pay for mom's medical bills, clothing, etc. Are you suggesting the clients would not be deemed to be contributing support for mom because the loan had not been paid?

                    Payment of a loan does not control the year of deduction for medical expenses. See Granan 55 TC 573

                    Comment

                    • FEDUKE404
                      Senior Member
                      • May 2007
                      • 3646

                      #11
                      A cite ??

                      Originally posted by New York Enrolled Agent
                      Do you have any authority for that position?
                      [Hiding under desk] Uh oh !! [/Hiding under desk]

                      Comment

                      Working...