Claiming Your Mother-In-Law As A Dependent: What You Need To Know

If you're caring for your mother-in-law and want to claim her as a dependent on your tax return, there are a few things to consider. Firstly, you must meet certain qualifications, including providing more than half of her financial support during the tax year. This support includes all expenses, such as food, housing, and other assistance. Additionally, your mother-in-law's gross income, excluding Social Security benefits, should be below the IRS threshold for their age and filing status. If you're married, you must file jointly and cannot claim this credit if you file separately. By claiming your mother-in-law as a dependent, you may become eligible for credits and deductions, such as the Family and Other Dependents Credit and deductions for medical and dental expenses.

Can I claim my mother-in-law as a dependent?

Tests to qualify mother-in-law as a dependent

To qualify as a dependent, a person must meet the criteria set by the Internal Revenue Service (IRS). These criteria include the following tests:

Relationship Test

The person must be related to you in one of the following ways: as a mother-in-law, father-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law.

Gross Income Test

The person must have a gross income of less than $4,700 for the 2023 tax year, $5,050 for 2024, and $5,200 for 2025. This includes income from sources such as interest, dividends, and taxable pensions, but Social Security benefits and other tax-free income are generally not counted.

Support Test

You must provide more than half of the person's total support for the year. Support includes expenses such as groceries, gasoline, utilities, rent, and medical bills. The amount of support you provide must exceed the person's income by at least one dollar.

Residency Test

The person does not necessarily have to live with you all year, but if they don't, you must still provide more than half of their financial support.

If your mother-in-law meets all of these tests, she may qualify as your dependent, and you may be able to claim certain tax credits and deductions, such as the Credit for Other Dependents and the Child and Dependent Care Credit. It is important to note that the rules for claiming dependents can be complex, and specific credits or deductions may have additional requirements.

Financial support provided

If you are providing financial support to your mother-in-law, you may be able to claim her as a dependent on your tax return and benefit from additional credits, deductions, and tax benefits to help offset the cost of care.

To claim your mother-in-law as a dependent, you must meet certain qualifications. Firstly, you must not be claimed as a dependent on anyone else's return. Secondly, you must provide more than half of your mother-in-law's financial support during the tax year. This includes all money spent on supporting her, such as food, housing, and other government assistance. If your mother-in-law has any income, such as Social Security benefits, you must ensure that your support exceeds her income by at least one dollar. It is important to note that your mother-in-law's gross income, excluding Social Security benefits, should be below the IRS threshold for her age and filing status.

Once you have determined that you meet the qualifications, you can log in to your tax account and enter your personal information, as well as your mother-in-law's information as your dependent. By claiming her as a dependent, you may become eligible for certain credits and deductions. For example, you can deduct unreimbursed medical and dental expenses for your mother-in-law if they exceed 10% of your adjusted gross income. Additionally, you may be able to claim the Credit for Other Dependents, which is a nonrefundable credit with a maximum amount of $500 per qualifying dependent.

Furthermore, your employer may offer a dependent care flexible spending account, which can be used to cover the cost of care for elderly dependents like your mother-in-law. The money contributed to this account is tax-free, providing additional financial relief.

Tax credits and deductions

If you're asking about claiming your mother-in-law as a dependent, there are a few things to consider in terms of tax credits and deductions. Firstly, your mother-in-law must meet the criteria for being a qualifying relative. This includes being a US citizen, national, or resident, or a resident of Mexico or Canada. They must not be a qualifying child of anyone else and cannot file a joint tax return.

Secondly, to claim your mother-in-law as a dependent, you generally must provide more than half of their total support for the year. This includes all money spent on their support, such as food, housing, and other government assistance. If your mother-in-law lives with you, you may be able to claim additional tax benefits, such as the Head of Household filing status. However, this requires that you are unmarried on the last day of the tax year and that you pay more than half the cost of keeping up the home for the year.

By claiming your mother-in-law as a dependent, you may be eligible for tax credits such as the Child and Dependent Care Credit, which is worth 20-35% of qualified expenses, up to a maximum of $3,000 for one qualifying dependent in 2024. You may also be able to claim the Credit for Other Dependents, which is a maximum of $500 per qualifying dependent. Additionally, your employer may offer benefits such as a dependent care flexible spending account, which can be used tax-free to cover the cost of care for elderly dependents.

It is important to note that the rules and benefits regarding dependent claims may change over time, so it is always best to refer to the most up-to-date information from official sources, such as the IRS.

Social Security benefits

To claim your mother-in-law as a dependent, she must meet the qualifying relative tests. She must be a US citizen, a national, or a resident alien with a Social Security number or individual taxpayer identification number (ITIN). Additionally, her gross income must be less than the income threshold, which was $5,050 for the 2024 tax year and will increase to $5,200 for the 2025 tax year. It's important to note that Social Security benefits are generally not included in this calculation, but there are exceptions if your mother-in-law has other sources of income, such as interest or dividends. In that case, a portion of the Social Security benefits may be taxable.

To claim your mother-in-law as a dependent, you must also provide more than half of her total support. This includes the value of lodging, food, utilities, home repairs, clothing, medical and dental expenses not reimbursed by insurance, and even travel and recreation expenses. If you are unmarried or "considered unmarried" at the end of the year and have contributed more than half of your mother-in-law's support, you may be able to file as "head of household."

Claiming your mother-in-law as a dependent can provide tax benefits, such as the Child and Dependent Care Credit. This credit is available if you paid someone to care for your mother-in-law while you worked and can be worth 20-35% of qualified expenses, depending on your income level. Additionally, you may be able to deduct unreimbursed medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI).

It is important to note that the rules and regulations regarding dependent claims can vary, and it is always recommended to consult official sources or seek professional advice for the most accurate and up-to-date information.

Medical and dental expenses

If you are claiming medical and dental expenses for yourself, your spouse, or your dependents, you can generally deduct on Schedule A (Form 1040) only the amount that is more than 7.5% of your AGI (Adjusted Gross Income). This includes expenses you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them.

You can include in your deduction any qualifying medical and dental bills you paid for yourself, your spouse, and all dependents you claim on your return. This includes any person you could have claimed as a dependent except that they received $4,200 or more of gross income or filed a joint return. You can also include a child that you do not claim as a dependent due to the rules for children of divorced or separated parents. In this case, each parent can claim the medical expenses they paid for the child if the child was in the custody of one or both parents for more than half the year and received over half of their support during the year from their parents.

If you are claiming medical and dental expenses for a non-dependent relative, such as a parent, you may be able to claim these expenses as an itemized deduction on Schedule A (Form 1040) even if they do not meet the income requirement to be claimed as your dependent. To do this, you must have paid more than 7.5% of your adjusted gross income for their medical care. You can include medical expenses you paid for your parent, such as the cost of prescription drugs, equipment, hospital care, and doctor's visits, as long as you provide more than half of their support. You can also include the fair market value of the room your parent occupies in your home, the cost of food you provide, and other living expenses that you pay.

Frequently asked questions