Claiming Mom as a Dependent

Your parents must meet three tests before the IRS will let you take a deduction for the support you provide them.

My father died last year, and my mother's income is now $469 per month. I live in Kentucky and she lives in Alabama, but I help with her expenses. Can I claim her as a dependent?

Probably not for 2006, but perhaps for future years. Because your father died in 2006, your mother probably filed a joint return with him for the year. You generally can't claim a married person as a dependent if they file a joint return, unless they filed the return just to claim a refund and neither spouse would have any tax liability if they had filed separate returns.

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Kimberly Lankford
Contributing Editor, Kiplinger's Personal Finance

As the "Ask Kim" columnist for Kiplinger's Personal Finance, Lankford receives hundreds of personal finance questions from readers every month. She is the author of Rescue Your Financial Life (McGraw-Hill, 2003), The Insurance Maze: How You Can Save Money on Insurance -- and Still Get the Coverage You Need (Kaplan, 2006), Kiplinger's Ask Kim for Money Smart Solutions (Kaplan, 2007) and The Kiplinger/BBB Personal Finance Guide for Military Families. She is frequently featured as a financial expert on television and radio, including NBC's Today Show, CNN, CNBC and National Public Radio.