Can I Add My Mother as a Dependent on My Taxes?

To claim your mother as a dependent on your tax return, you must understand the specific rules set by the Internal Revenue Service (IRS). Claiming a dependent can provide tax benefits, potentially lowering your overall tax liability. The IRS provides guidelines for who can be considered a qualifying relative, the category a parent would fall under.

Eligibility Criteria for a Qualifying Relative

For your mother to be considered a qualifying relative, she must meet specific IRS criteria. A mother satisfies the relationship test. The gross income test requires her gross income for the tax year to be less than $5,050 for 2024. Gross income includes all taxable income received in the form of money, goods, property, and services.

The support test requires you to provide more than half of your mother’s total support for the year. The joint return test stipulates that your mother cannot file a joint tax return for the year, unless she is filing solely to claim a refund of withheld income tax or estimated tax paid. The citizenship or residency test mandates that your mother must be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.

Calculating Support and Income

Calculating total support and gross income is necessary to determine eligibility. Total support includes amounts spent on food, lodging, clothing, education, medical and dental care, recreation, and transportation. If she lives with you, the fair rental value of the home, including a reasonable allowance for utilities and furniture, should be considered for lodging costs. Household expenses, such as groceries, must be divided among all household members to reflect the portion attributable to your mother.

Social Security benefits are treated differently for the gross income and support tests. Any taxable portion of Social Security benefits is included in her gross income for the gross income test. However, if your mother uses her Social Security benefits for her own support, those funds are considered support provided by her, reducing the amount you need to provide to meet the over 50% support requirement.

If multiple individuals collectively provide more than half of your mother’s support, but no single person provides over half, a Multiple Support Agreement (Form 2120) may be used. This form allows one taxpayer to claim the dependent, provided that individual contributed more than 10% of the support. All other eligible persons who contributed over 10% of the support must sign a statement waiving their right to claim the dependent, and you must retain these signed statements.

Tax Implications and Claiming the Dependent

Claiming your mother as a dependent can lead to several tax benefits. A primary benefit is the Credit for Other Dependents, a non-refundable credit of up to $500 for each qualifying dependent. This credit can reduce your tax liability dollar-for-dollar. Another potential benefit is the ability to claim the Head of Household filing status if you are unmarried and pay more than half the cost of keeping up a home for your mother, among other requirements.

You may also include medical expenses you paid for your mother when calculating your medical expense deduction. This deduction allows you to deduct qualified medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI). To claim medical expense deductions, you must itemize deductions on Schedule A (Form 1040) instead of taking the standard deduction.

When filing your tax return, report your mother as a dependent on Form 1040. This involves providing her name and Social Security number in the designated dependents section. You do not need to submit documentation of her eligibility or support calculations with your return, but you should retain all records in case the IRS requests them.