As a tax professional with extensive experience in tax law and regulations, I can provide you with a comprehensive answer regarding the eligibility of claiming someone as a dependent on your tax return when they are receiving Social Security benefits. First and foremost, it's important to understand the criteria for claiming someone as a dependent. The Internal Revenue Service (IRS) has specific rules that determine who can be claimed as a dependent. These rules are in place to ensure that only those who are financially dependent on the taxpayer and meet certain tests are claimed. One of the key tests is the Support Test. According to this test, the person claiming the dependent must provide more than half of the dependent's total support for the year. This includes food, lodging, clothing, education, medical and dental care, recreation, and other necessities. Another important test is the Residency Test. The dependent must live with the taxpayer for more than half the year, unless certain exceptions apply, such as the dependent being a student, temporarily away, or the parent of the taxpayer. The Citizenship Test also applies, where the dependent must be a U.S. citizen, U.S. resident alien, or a resident of Canada or Mexico. Additionally, there is the Joint Return Test, which states that the dependent cannot be filing a joint return for the year unless it is only to claim a refund and no tax liability would exist for the dependent. Now, regarding the Income Test, the dependent's gross income must be below a certain threshold. As of the information provided, it seems that the parent's income, excluding Social Security or Supplemental Security Income (SSI) benefits, should not exceed $4,050 as of 2017. It's important to note that the income limits may have changed since then, and it's advisable to check the most current tax year's guidelines. It's also crucial to consider that if the person receiving Social Security benefits is also receiving other forms of support that could potentially disqualify them from being claimed as a dependent. For instance, if someone else is already claiming them as a dependent on their tax return, this would make the person ineligible to be claimed by another taxpayer. In conclusion, claiming a parent or anyone else as a dependent on your tax return when they are receiving Social Security benefits is a complex decision that requires careful consideration of various factors. It's not solely about the Social Security benefits but rather a combination of tests that must be met. It's always recommended to consult with a tax professional or use the IRS's Interactive Tax Assistant (ITA) for personalized assistance based on your specific situation. read more >>

The parent's income may not exceed $4,050 as of 2017; this amount does not include any Social Security or Supplemental Security Income benefits he is receiving. To claim a parent or anyone else as a dependent, he may not be eligible as a dependent on someone else's tax return.read more >>