Dependent

[MGC94]

Taxpayer is 80 years old. Her son is mental. They have a lawyer trying to get disability. Doctor claims he is unable to work. She pays his rent. He lives in a group home with 4 other people who are also bipolar and suffer with depression. She wants to claim him as she pays for everything except, they just fought for him to get assistance with food. Can she claim him even though he lives at a different location she pays for? Thanks for your help. 

[TaxGuyBill]

---

@MGC94 wrote:

even though he lives at a different location she pays for?

---

Probably.  As for the living at a different location, if you are using the Qualifying Relative rules:

https://www.irs.gov/publications/p501#en_US_2024_publink1000220957

[jeffmcpa2010]

When I get unusual situations I use the tool on this page

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

[Terry53029]

If your clients son has taxable income under $5050 in 2024, and she provides more than 1/2 of his support the son does not have to live with her in order to claim him. If he is receiving unearned income I would fill out the IRS support worksheet to determine if she is providing more than 1/2 of his support. You can find it here.

chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf