Claiming a SSI Recipient as a Dependent

[eagleyed]

I live in the state of Ohio. My question is can I claim a relative who's on SSI on my Fed/State tax return? He didn't start receiving any payments until October 2009.

[Bubba Jimmy]

You have to apply the tests for a qualifying child and see. If those tests are not passed, you should then try the tests for a qualifying relative. If someone passes all those tests then you can claim them as your dependent. There is nothing about receiving SSI that is automatically qualifying. The tests can be seen in the instructions to form 1040 at www.irs.gov.