Application Process for A&A for Surviving Spouse

[Dori928]

OK, bear with me here. I am trying to understand. Even though my mother "received gross income of $3,650 or more", I can still claim her as a dependent and me as head of household if I paid more than half of her expenses?

I guess I am getting hung up on the definition of "dependent".  The four tests for a person to be a dependent as a qualifying relative are:

1. Not a qualifying child [yes:mother]
2. Member of household or relationship test [yes:mother]
3. Gross income test (must be less than $3,650 for 2009) [no]
4. Support test.(more than half) [yes]

My understanding therefore is that since Mom's gross is $27k, I cannot claim her as a dependent, but I can deduct her medical expenses.

Is this your understanding?  I appreciate your asssistance.

[jpez]

I have no idea!
what are you calling gross income???
Go read the code.
Really.
You are asking for tax advise. The simple example was given to illustrate that SS and VA A&A are NOT counted in gross income. But I have no idea where your mother's income is from.....pension, 401k, interest etc.
Just like there is a list of items that can be deducted for VA purposes, the tax code has a list for income.  THe point of explaning it was so that families realize that there are more benefits than A&A.  You need to go to the IRS site to get specific info.

[Dori928]

You make a good point about the IRS definition of "gross income".  I will look that up. thanks.

[jpez]

I just reread my post......didnt mean to seem 'pointed'.
 Lord only knows what the IRS counts as GROSS income.  I just know that most seniors and their children NEVER use this easy deduction because they think that the SS or the VA count as income. And they don't! The vast majority of seniors ONLY have SS so their children are missing a very easy tax break.