Dependency exemption for parent

[gman]

Son would like to claim parents as dependents. They all live together. The only
income the parents have is social security.

Does social security count in support test?

[KBTS]

Yes, Social Security counts toward determining support. It does not count for figuring the gross income test for a dependent.

[gman]

so

so no matter how much social security income they have, child could
claim parent as long as other income did not exceed 3200.00

[Gretel]

No

not quite. As far as income test is concerned, yes.

But son needs to provide over half of their support (money spent).

[Unregistered]

so no matter how much social security income they have, child could
claim parent as long as other income did not exceed 3200.00

Not if the child does not provide more than 50% of there support.