How to Claim Dependents That Live in Assisted Living
- 1). Confirm that the person you want to claim is related to you. She must also be a United States citizen, resident alien or national of the United States, or have citizenship in either Canada or Mexico for you to claim her. Ask her if she files a joint tax return with anyone. If she does, you can't claim her as a dependent.
- 2). Calculate his personal income. It can't exceed the IRS's personal exemption. The amount of the exemption changes annually. In 2010, it was set at $3,650. Keep in mind that Social Security income isn't taxed unless he has more than $25,000 in total income.
- 3). Gather receipts that show her total expenses for the year -- include assisted living charges, food, medical bills, clothing, entertainment and transportation. You must provide more than 50 percent of her income to claim her as a dependent. Show that you exceeded the amount she gets from Social Security, if applicable.
- 4). Include him on your tax return as a dependent. Obtain his social security number to list on your tax forms.
- 5). Store the receipts and records proving her dependency in a safe place. You may be asked for proof of the amount you claim to have paid on her behalf.