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Question
if my great aunt who is 70, retired, and lives with my parents, can she be claimed as a dependent on tax returns? she receives social security and pension.
AI accountant’s answer:
Your parents might be able to claim your great aunt as a dependent, but there are certain tests she must meet for them to do so. Here are the key requirements:
1. Relationship test: Your great aunt may qualify if she's a qualified relative using the relationship test. Since she is your parents' great aunt, there's a chance she could qualify under the "relative who doesn't live with you" category.
2. Income test: Your great aunt's gross income for 2022 must be less than $4,400. Social Security benefits are typically not counted here, but her pension income would count.
3. Support test: Your parents must provide more than half of her total support during the year. Consider housing, utilities, food, medical expenses, etc., when determining support.
If your great aunt meets these tests, your parents could potentially claim her as a dependent. However, remember that each situation is unique, so it's important to examine the specifics and consult a tax professional if you're uncertain.
Comment from reviewer
She would be in the "relative who lives with you" category.
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