How do I prove my mother is my dependent?

October 25, 2002

Subject:  I need help
From:  Glenda

I need to get my 79 year old mother added as my dependent. How do I go about getting this done. Please advise.

Glenda

Answer

Date:  Mon, 07 Oct 2002

Hello Glenda,

Like any other tax deduction, you document whether a dependent qualifies using receipts and cancelled checks to prove you are providing more than one-half his or her support.

To claim an exemption on a US tax return, the dependent must be a citizen, national or resident of the United States, a resident of Canada or Mexico at some time during the calendar year in which the tax year of the taxpayer begins, or an alien child adopted by and living with a U.S. citizen or national as a member of his or her household for the entire tax year.

The claimed dependent must have less than $2,900 for 2001 (estimated to be $3,000 for 2002) of gross income during the calendar year.

If you are not dealing with US tax law, I highly recommend that you find a local tax advisor to help you or visit the local office of your tax authority (the equivalent of the Internal Revenue Service.)

Good luck!
Mike Gray

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