- quote -


DougB --

Don't forget about the fair rental value of the housing you're
providing for your mother. That is part of her support that you're
already providing. Do a little research into rentals in your area, and
figure out the price that renters would pay for a living situation
similar to your mother's. Keep copies of that rental value information
for your records.

See IRS Publication 501 (http://www.irs.gov/pub/irs-pdf/p501.pdf),
page 15, under the heading "Total Support."

Regards,

Cynthia in Chicago

--
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- quote -


Yes, I guess I didn't word it sufficiently. She doesn't file taxes.
She has been a citizen for about 7 years.

I believe that the result of my find is this...
She gets more SSI each month because she needs to contribute to the
household income. In other words, (as far as SSI is concerned) She
pays rent and food.
In order to claim her as a dependent, we would have to report that we
pay more than 50% of her expenses, which would contradict what SSI has
on file.

The resulting choice: An extra $100-$200 a YEAR in my pocket for
claiming her, or an extra $200-$400 in her pocket MONTHLY for
contributing to her expenses.

I'm going to keep it as it is, and not worry about claiming her.

Thanks for your responses!
DougB

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"Phil Marti" <prm20871[at]verizon.net> wrote in message
news:Y4szj.10705$li.10507[at]trnddc06...
- quote -

Noted, but "not filling out her own tax return" may not be the same as
"doesn't file", etc....

My clients don't fill out their own tax returns! I do. ;-)

--
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"D. Stussy" wrote:

- quote -

OP said she doesn't file. I took him at his word.

--
Phil Marti
Clarksburg, MD

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"Phil Marti" <prm20871[at]verizon.net> wrote in message
news:Qxpzj.10702$li.1720[at]trnddc06...
- quote -

We know the "joint return" test results? I don't see that. I see an
ASSUMPTION that she is living with you because she either isn't married, is
widowed or divorced, or has separated from her husband - but without probing
for her current marital status, we can't 100% say that the "joint return"
test is met.

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"IMAFriend" wrote:

- quote -

There are five tests for dependency, and we know she meets three of them:
gross income (SSI doesn't count as income), joint return, and relationship.
To see if she meets the citizen/residency and support tests, see IRS
Publication 501.

--
Phil Marti
Clarksburg, MD

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

My mother in law lives with us. She gets the supplimental ... the
SSI.

She has no additional income. She doesn't fill out her own tax
return.

My wife and I file married - jointly. Should I be claiming her as a
dependant, or ignoring her?

(By ignoring, I mean in the tax return, not in the home!!)

Thanks for any ideas.
Doug.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >