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

In certain situations, you can claim your parent as a dependent and file as head of household (HOH). This can help you reduce your tax liability. To claim your father-in-law as a dependent, he must meet the qualifying relative tests and his gross income must not exceed a certain amount. Additionally, you must have provided over half of his support for the year, including any money spent on food stamps, housing assistance, and other government assistance. If your father-in-law doesn't meet the income requirement to be claimed as your dependent, you may still be able to claim his medical expenses as a deduction if you paid more than 7.5% of your adjusted gross income for his medical care.

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

Qualifying relative tests

To be able to claim your father-in-law as a dependent, he must meet the criteria for a qualifying relative. The IRS uses several tests to define a qualifying relative.

Firstly, the dependent must not be a qualifying child of the taxpayer or anyone else. A qualifying child is typically under the age of 19 or under 24 if they are a full-time student, or they can be of any age if they are permanently and totally disabled.

Secondly, the qualifying relative must pass the residency test. The relative must have lived with you for more than half of the year. There are exceptions to this rule, for example, if your father-in-law is your qualifying person, you may be eligible to file as head of household even if he doesn't live with you. However, you must be able to claim him as a dependent and pay more than half the cost of keeping up a home that was his main home for the entire year.

Thirdly, the dependent must pass the gross income test. The relative must not have a gross income of over $4,300 in 2022. Additionally, the relative must not provide more than half of their own annual support.

Finally, the dependent must pass the joint return test. The relative cannot file a joint tax return with a spouse, except in certain cases. If the dependent can be claimed as a dependent by another taxpayer, they cannot claim anyone else as a dependent.

It is important to note that the rules and tests for claiming dependents can be complex and may vary depending on individual circumstances. Therefore, it is always recommended to refer to the official IRS guidelines or seek professional tax advice.

Gross income

To be considered a qualifying relative, your father-in-law must meet certain criteria, including the gross income test. This test ensures that your father-in-law's gross income falls below a certain threshold. For the 2023 tax year, the gross income limit was $4,700, and it increased to $5,050 for the 2024 tax year. For 2025, the threshold will be $5,200. It's important to stay updated with the IRS for any changes to these thresholds.

The gross income test ensures that your father-in-law's income subject to tax is less than the specified amount. Certain types of income may be excluded from this calculation, such as Social Security benefits. It's important to note that the gross income test is just one of the requirements for claiming a qualifying relative as a dependent. Other factors, such as the level of financial support you provide and the residency requirements, also come into play.

Additionally, it's important to understand that your father-in-law's filing status may impact whether you can claim him as a dependent. If he files jointly with his spouse, it may affect his eligibility as your dependent. However, if he files separately, you will need to consider the impact on his gross income test. If your father-in-law's income exceeds the threshold due to filing separately, he may not qualify as your dependent.

By understanding the gross income requirements and other criteria set by the IRS, you can determine whether you can claim your father-in-law as a dependent on your tax return. Remember to consult official IRS guidelines and seek professional advice for personalized guidance on your specific situation.

Medical expenses

In the United States, you can claim medical expenses for your father-in-law, even if they are not your dependent. This is possible if you provided more than half of their support. The total medical expenses, including prescription drugs, equipment, hospital care, and doctor's visits, must exceed 7.5% of your adjusted gross income.

If your father-in-law is your dependent, you can deduct their medical and dental expenses. Any unreimbursed medical and dental expenses that exceed 7.5% of your adjusted gross income (AGI) are deductible. For example, if your AGI is $100,000 and you spent $10,000 on medical expenses for your father-in-law, you can deduct $2,500 from your tax return.

It is important to note that you cannot include in medical expenses any amounts you pay for controlled substances that are not legal under federal law, cosmetic surgery, or the care of children, even if these expenses enable you or your dependent to receive medical treatment. Additionally, any expense allowed as a childcare credit cannot be treated as a medical expense.

Before taking any action, it is recommended to seek professional advice regarding your particular situation, as there may be other factors at play.

Residence

To claim your father-in-law as a dependent, he must be either a US citizen, US national, or a resident of the United States, Mexico, or Canada. He must also have a gross income of less than $5,050 for the year 2024, and you must provide over half of his total support for the year. This includes all money spent on supporting him, such as food, housing, and other government assistance.

Your father-in-law's residence will determine whether he can be claimed as a dependent. If he lives with you, he must have lived in your household for the entire year. If he does not live with you, he can still qualify as a dependent if he meets the other criteria, including the gross income test and the support test.

It is important to note that your father-in-law cannot be claimed as a dependent if he is someone else's qualifying child. Additionally, if you or your spouse can be claimed as a dependent by another taxpayer, you cannot claim anyone else as your dependent.

As a prospective adoptive parent, if you are in the process of adopting a US citizen or resident, you will need a Taxpayer Identifying Number (TIN) for the child to claim them as a dependent. If you are unable to obtain the child's Social Security Number (SSN), you can request an Adoption Taxpayer Identification Number (ATIN) or an Individual Taxpayer Identification Number (ITIN).

By meeting the requirements for claiming a dependent, you may be eligible for tax credits and deductions, such as the Child and Dependent Care Credit, which is worth 20-35% of qualified expenses, with a maximum of $3,000 for one qualifying dependent for the year 2024.

Tax benefits

In certain situations, you can claim your father-in-law as a dependent and file as head of household (HOH). This can help you reduce your tax liability. To claim head of household, the following must apply:

• You are unmarried on the last day of the year.
• You paid more than half of the cost of keeping up a home for the year.
• Your father-in-law lived with you for more than half of the year.

Your father-in-law does not have to live with you to be claimed as a dependent. However, if he does not live with you, you must provide over half of his support for the year. This includes all money spent supporting him, including food stamps, housing assistance, and other government assistance.

To qualify as a dependent, your father-in-law's gross income must not exceed a certain amount. For the 2024 tax year, this amount is $5,050, and for the 2025 tax year, it is $5,200. Additionally, the support you provide must exceed their income by at least one dollar during the tax year.

Even if your father-in-law does not meet the income requirement to be claimed as your dependent, you may still be able to claim their medical expenses as an itemized deduction if you paid more than 7.5% of your adjusted gross income for their medical care.

Frequently asked questions