Can I Claim My Mother as a Dependent?

Claiming your mother as a dependent can lead to tax savings, but you must meet a precise set of requirements established by the Internal Revenue Service. These rules require a careful evaluation of your parent’s financial situation and the support you provide. Understanding these specific tests is the first step in determining if you can claim this tax benefit.

The Four Eligibility Tests for a Qualifying Relative

For your mother to be considered your dependent, she must meet four distinct tests to be classified as a “qualifying relative.” The IRS uses these tests to verify that a genuine dependency relationship exists. Failing even one of these tests means you cannot claim your mother on your tax return for that year.

Relationship Test

The first test is the relationship test. A parent, including a stepparent, mother-in-law, or father-in-law, automatically meets this condition. The IRS has a broad definition of relatives who can be claimed, and a direct parent-child relationship is clearly included.

Gross Income Test

To claim your mother as a dependent, her gross income for the tax year must be below a specific amount set by the IRS, which is $5,050 for the 2024 tax year. This figure is indexed for inflation and can change annually. Gross income encompasses all income received that is not tax-exempt, including wages, self-employment earnings, taxable interest, and rental income.

Most Social Security benefits are not included in this gross income calculation. However, if your mother has other sources of income, a portion of her Social Security benefits could become taxable and would then count toward the limit. Other non-taxable income sources, like gifts or inheritances, are also excluded.

Support Test

The support test requires you to prove that you provided more than 50% of your mother’s total support for the entire year. “Support” is the total amount spent to provide for her living necessities, including food, clothing, medical care, recreation, and transportation. You must compare the amount you contributed to the total cost of her support from all sources, including her own funds.

If your mother lives with you, the fair rental value of her lodging is a component of the support calculation. You must determine what it would cost to rent a similar room in your area and include that value. For example, if the fair rental value is $600 per month and you provide food at a cost of $400 per month, you are contributing $1,000 monthly toward her support. You would then add other costs you cover before comparing your total to the support she provides for herself.

Not a Qualifying Child Test

The final test is that your mother cannot be your qualifying child or the qualifying child of any other taxpayer. This rule prevents a situation where someone could meet the criteria for both a qualifying child and a qualifying relative. Given the age and relationship context of claiming a parent, this test is almost always met without any issue.

Using a Multiple Support Agreement

When the financial responsibility for a parent is shared among multiple children, it can be impossible for any single person to meet the 50% support test. In this case, a Multiple Support Agreement can be used. This allows one person from the group to claim the parent as a dependent, even if they did not personally cross the 50% threshold.

To use this provision:

• The group as a whole must have contributed more than 50% of the parent’s total support.
• The individual claiming the dependent must have personally paid for more than 10% of the total support.
• The person claiming the dependent must meet all other dependency tests, such as the gross income test.
• Every other person in the group who contributed more than 10% must agree not to claim the parent for that year.

This agreement is formalized using IRS Form 2120, Multiple Support Declaration. Each person who contributed more than 10% (other than the person claiming the dependent) must sign the form. The taxpayer claiming the dependent must then file the completed Form 2120 with their tax return.

Available Tax Credits and Deductions

Successfully claiming your mother as a dependent unlocks several tax benefits that can lower your tax bill. The primary benefits include a tax credit, the potential for a more favorable filing status, and the ability to deduct medical expenses.

A key benefit is the Credit for Other Dependents, which is a non-refundable tax credit worth up to $500. This credit directly reduces the amount of tax you owe. To receive it, your mother must be claimed as a dependent on your return and be a U.S. citizen, U.S. national, or U.S. resident alien.

Claiming your mother as a dependent may also allow you to use the Head of Household filing status. This status offers a higher standard deduction and more favorable tax brackets. To qualify, you must be unmarried and pay for more than half the cost of keeping up a home that was your mother’s main home for the entire year. You may still qualify if your parent does not live with you, provided you pay more than half the cost of maintaining their separate home.

Finally, you can include any medical expenses you paid for your dependent mother when calculating the medical expense deduction. This allows you to combine her qualifying medical costs with your own. The total amount is deductible to the extent it exceeds 7.5% of your Adjusted Gross Income (AGI). This can be particularly helpful if your mother has significant healthcare costs that you are covering.