dependent support test

[liberty]

In order to be claimed as a dependent, he can not provide more than 50% of his own support. Do you add social security benefits as part of dependent's own support?
John's father died, so he is receiving social security benefit. Taxbooks page 16-9 1) says do not include funds provided by the state as part of the funds belonging to the person supported. So if his ss benefit is 15000, and his mother made 5000 in 2016, his mother can still claim him as his dependent. Is that correct?

[Lion]

Are you asking about something from the state like Medicaid or something federal like Social Security benefits?

[mactoolsix]

Do you add social security benefits as part of dependent's own support?

So if his ss benefit is 15000, and his mother made 5000 in 2016, his mother can still claim him as his dependent. Is that correct?

Dependency Exemption Charts

https://apps.irs.gov/app/vita/content/globalmedia/tables_1_2_4012.pdf

If a child receives social security benefits and uses them toward his
or her own support, those benefits are considered as provided by the
child. Benefits provided by the state to a needy person (welfare, food
stamps, housing, SSI) are generally considered support provided by
the state.


Qualifying Relative requires the taxpayer provided over 1/2 the support of the dependent. Use the link provided to you earlier to see if he qualifies - from a previous post, isn't John living with his Aunt?
AND the gross income must be less than $4,050 - I don't think this will fly.
As Rita stated earlier - he should file as single.