Qualifying relative income limit for 2019....why am I struggling to find this amount?

[Just-Lisa-Now-]

For some reason all I can find is the 2018 QR income limit.

I also have a question about dependent care expenses for a parent...could this be used for a rehab facility after knee surgery for the parent?  

Ive got a client that already signed up for DCB at work and has 2000 already allotted toward it and just now decides to email and ask if her mom qualifies as her dependent.....Ive got the feeling that mom exceeds the income limit, still waiting to hear back on an actual income, this was the clients response when I asked:  

"She claimed only $18,000 or so on her 2018 taxes. She's getting social security and a small amount of retirement from the city and state. She gets a dividend from ATT & Verizon stock each quarter. "

So Im not sure if that 18,000 includes the SS or not.

[Terry53029]

the limit is $4150, see pub 501 under qualifying relative

[TaxGuyBill · Accepted solution]

$4200.

.25 Gross Income Limitation for a Qualifying Relative. For taxable years beginning in 2019, the exemption amount referenced in § 152(d)(1)(B) is $4,200.

https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=19

Does mom live with the taxpayer?  If so, I think it would qualify if the taxpayer paid for over 50% of support (but with $18,000 of income, that is questionable), even if her income is over $4200.

Publication 503:

A qualifying person is: ... A person who wasn't physically or mentally able to care for himself or herself, lived with you for more than half the year, and either:

1. Was your dependent, or
2. Would have been your dependent except that:
   1. He or she received gross income of $4,150 or more,

Persons who can't dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves.

https://www.irs.gov/publications/p503#en_US_2018_publink1000203267

[Just-Lisa-Now-]

thank you, I figured it would have gone up anther $50, I was just struggling to find it anywhere!

Mom doesn't meet the requirements, makes too much money, doesn't live with her and can still care for herself at this point (macular eye degeneration, eventually will require care, but not yet), but now my client has $2000 in this FSA to use for dependent care expenses that she cant use for anything and I guess she just loses it?

[TaxGuyBill]

I *THINK* that a few FSA plans allow you to withdraw it even for unqualified expenses, but it would be taxable on the tax return.  Otherwise, yes, they would lose it.  Your client may want to ask their employer if they are able to withdraw it for non-qualified expenses.

[Just-Lisa-Now-]

I've got her asking them what her options are, thanks Bill!