Is He A Dependent?

Rose has a 40-year-old disabled son. Rose pays for most of his expenses. He's in government housing and on food stamps. Can Rose claim him as a dependent?

QUESTION: Rose in Dallas has a 40-year-old disabled son. They’re waiting on a decision from Social Security, and Rose pays for most of his expenses. He’s in government housing and on food stamps. Can Rose claim him as a dependent? Norm says as long as she’s covering more than half of his support, she can.

ANSWER: You have to do a quick math computation. As long as you pay more than half of his support—and that’s the key, more than half, $1 more than the total annual expenses—then, yes, because he is your son, you can take him as a dependent. All assistance has to come into account. You have to pay more than 50% of his entire expenses.

In your case, you could not take him as a dependent because he has more coming in than what you are paying. The rules are more than half of the support.