I take care of my mom. I have been supporting her for 1 year and been seperated from my husband and living on my own for 6 months.
2006-12-29 20:37:32 · 5 answers · asked by Mandie H 1 in Business & Finance ➔ Taxes ➔ United States
You may be able to claim your mother regardless of whether or not she is disabled or if she lived with you. She will only need to meet the following criteria:
1. US Citizen, Resident or National. She may also be a resident of Mexico or Canada and meet this criterion.
2. Not be married and filing a joint return with another taxpayer.
3. Not have received $3300 or more in gross taxable income throughout tax year 2006. (Tax-exempt social security benefits are excluded of course).
4. You would have had to have provided more than 50% of her support in tax year 2006. Support includes things such as shelter(and all the expenses related to maintaining it), food, clothing, medical expenses, educational expenses, transportation, and even recreational expenses. In addition, you cannot have been claimed as anyone's dependent on their tax return.
Someone else suggested that you may be able to files as head of household because you may be considered unmarried for tax purposes. Actually, to be considered unmarried for tax purposes, not only do you need to have lived apart from your spouse for the last 6 months of the tax year, but also you need to have a qualifying child (not a qualifying relative which is what your mother is). Now if you were actually legally divorced from your husband and still taking care of your mother then you may be able to file as HoH based on her being your qualifying relative. Or, if in addition to your mother you have qualifying children then you may be considered unmarried and therefore able to file as head of household.
Someone else suggested that you may also be able to claim the child and dependent care credit based on your mother. This might be true if you hired someone to care for her, but that was not implied in the question.
2006-12-30 02:34:21 · answer #1 · answered by Mr. Zimmer 3 · 3⤊ 0⤋
There is no exemption category for "disabled dependent". If you provided over half of your mother's support during 2006, whether or not she lived with you, you may be able to claim her as a dependent. Additionally, if you separated from your spouse prior to July 1, 2006, and can claim your mother as a dependent, you can file as Head of Household instead of Married Filing Separately (or Jointly, if you are considering filing with your spouse). Please see the below-referenced IRS Publication 501 for additional information.
2006-12-30 04:58:38 · answer #2 · answered by dragonwych 5 · 1⤊ 0⤋
Disablility of 7% would not make any difference for tax purposes.
If you've supporting her (provided at least half of her support) and she meets the other tests to be claimed as a dependent, then you can probably claim her. Since she's your parent, there's no requirement that she lives with you if you meet the other tests.
2006-12-30 10:48:40 · answer #3 · answered by Judy 7 · 0⤊ 0⤋
For federal income tax purposes, a person is disabled if they are permanently and totally disabled.
If your mother is not able to care for herself you should indicate "disabled" on the tax return. This will allow you to take the dependent care credit if you have expenses for her care.
If you support your mother and she does not have over $3300 of income (such as investment income) then you can claim her as a dependent.
2006-12-30 05:11:36 · answer #4 · answered by ninasgramma 7 · 1⤊ 0⤋
You can only 7% claim her if she's only 7% disabled.
2006-12-30 04:41:01 · answer #5 · answered by Anonymous · 0⤊ 5⤋