Dependent

[ChiHoang]

I have a client who has a disabled son 23 years old. He lives in his mother's home, had earned income of $13k plus social security benefits of $5k. His mother did not provide 50% of his support. Can she claim him as dependent ?  

[TaxGuyBill]

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@ChiHoang wrote:

His mother did not provide 50% of his support.  

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Did HE pay for over 50% of his own support?  Or did he also pay less than 50%, and the remaining support was paid by a third party?

[ChiHoang]

His mother paid $7,200 for rent, $4,200 for tutor and $1,200 for dentist

[George4Tacks]

See worksheet on C-7 https://www.irs.gov/pub/irs-pdf/p4012.pdf