Question

My brother is totally disabled and lives with me. He receives monthly Social Security disability income. I provide his housing, food, clothing, transportation, and other expenses. He gives me money each month for these services. Is he considered a Disabled Dependent and can I claim Disabled Dependent Deduction?

Answer

To claim your brother as a dependent relative using the Qualifying Child designation, he must not have provided more than half of his own support for the year.

First, figure the amount of his total support for the year. This is what both you and he contributed to his support. His contribution includes the Social Security benefits he uses toward his support. (Ex: If he saves half of his benefits, that amount isn’t included in his support.)

Then, figure how much he alone contributed to his own support.

Support includes what you and he spent to provide:

  • Food — Divide the total cost among the members of the household.
  • Lodging — Use the fair rental value, which is the amount you could expect to charge a stranger for the same lodging.
  • Clothing — Use the actual amounts spent.
  • Education — Use the actual amounts spent.
  • Medical and dental care — Use the actual amounts spent.
  • Recreation — Use the actual amounts spent.
  • Transportation — Use the actual expenses to transport the dependent. The expenses will be the appropriate portion spent on gas and vehicle maintenance.
  • Utilities — Divide the total cost among the members of the household.
  • Similar necessities

You can use the IRS Worksheet for Determining Support to determine who supported your brother. It’s located in Publication 501 (Worksheet 2) or Publication 17 (Worksheet 3-1) on www.irs.gov.

If your brother provided more than half of his own support for the year, you can’t claim him as a dependent.

 

Related Topics

Related Resources

Credit for Prior-Year Minimum Tax – Form 8801

Learn about IRS Form 8801 with help from H&R Block. Our tax pros explain how the credit for prior-year minimum tax may affect you.

Are Individual Gifts Tax Deductible?

Are gifts given to individuals considered tax deductible? Learn more from the tax experts at H&R Block.

Alabama Property Tax

In this post, we’ll discuss Alabama property taxes (on real property) – including who owes, how they’re calculated, how to pay, and when they’re due.

How does marriage affect taxes?

How can marriage lead to changes in tax filing and returns? Learn about nine marriage tax changes that occur once you get getting married in this post.