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Author: BigBunkler Big funky green star, 20000 posts Old School Fool Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: of 118626  
Subject: Re: elderly parent care Date: 2/23/2001 7:25 PM
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Last April, my mother came to live us. She has health issues and lives on pension and social security. Can anyone tell me the tax deductions I might be entitled to.
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There are five dependency tests that must be met in order to claim somebody as a dependent (p. 24-29 of IRS Publication 17). One of the tests is the Gross Income Test: Generally, you cannot take an exemption for a dependent if that person had gross income (not including certain Social Security) of $2800 or more for 2000. Another test is that you must provide more than half of a person's total support during the calendar year. You'd best dig out Publication 17 to review all the details.
HTH
--BigBunk
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