I will be working with a new tax client and am trying to clarify a dependency test question. At this time I have limited information but any feedback is appreciated.
Th TP is a single mother (already filing HOH) of a college-age student. The TP's elder widowed mother (age 90) lives with the TP. The elder mother receives Social Security and taxable pension income and some interest income. The TP noted that she provides lots of support and medical care to the elder mother (I don't have dollar amounts yet). The TP further noted that the previous tax preparer tried to have the TP claim the elder mother as a dependent but "she made too much money by about $70."
I believe that the elder mom will be a "qualifying relative" on six of the 7 tests but am unsure about the "gross income test" and want to see if I'm missing something.
TIA
Steve
Th TP is a single mother (already filing HOH) of a college-age student. The TP's elder widowed mother (age 90) lives with the TP. The elder mother receives Social Security and taxable pension income and some interest income. The TP noted that she provides lots of support and medical care to the elder mother (I don't have dollar amounts yet). The TP further noted that the previous tax preparer tried to have the TP claim the elder mother as a dependent but "she made too much money by about $70."
I believe that the elder mom will be a "qualifying relative" on six of the 7 tests but am unsure about the "gross income test" and want to see if I'm missing something.
TIA
Steve
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