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Discussion Forum Index --> Tax Questions --> "qualifying person" for dependent deduction
Gameday (talk|edits) said:
| 13 February 2006
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| The taxpayer has a brother who lives with her. The taxpayer pays for all the support of the brother. The brother does not file a tax return because he only receives social security of about $10,000.00. Is the 10,000 dollars in total used to determine if the gross income test has been met of less than or equal to $3,200.00 or being the brother has no income on line 22 page 1 of the 1040
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Riley2 (talk|edits) said:
| 13 February 2006
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| The $3,200 gross income test is applied to taxable gross income only. The nontaxable portion of SS is excluded from this test.
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Shack (talk|edits) said:
| 13 October 2006
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| Riley is correct: Social Security is not included.
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Jmor (talk|edits) said:
| 13 October 2006
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| Would the 10,000.00 SS count toward the support test of 50% or more?
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Death&Taxes (talk|edits) said:
| 13 October 2006
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| The taxpayer would have to spend more than the $10,000, or the amount spent assuming the brother saved some of his social security.
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Jmor (talk|edits) said:
| 13 October 2006
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| If the taxpayer spent 5100.00 for support of brother than taxpayer could claim brother is this correct? thanks.
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Solomon (talk|edits) said:
| 13 October 2006
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| No. As DT said, the TP would have to spend more than the brother spent on his support. If brother saved 5k and spent only 5k toward his own support, then you would be correct with the 5100. Keep in mind in addition to brother's clothing, medical, education, etc. expenses, the household expenses apply as well such as fmv rental value of home, food, utilities, etc. apply.
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