A dependency exemption reminder for folks who help care for a parent: You must document that you pay over half f the support to be allowed to take an exemption.
A couple who took in the wife’s ailing mother for a few months didn’t meet this test. Although the mother’s taxable income was below the threshold needed to file a return, she was getting Social Security and other tax fee benefits. On audit, the couple could not prove that they spent more than the mother did on her support, so the exemption was denied.
(Haskett, TC Summ. Op. 2013-76)