Can I claim my ex-mother-in-law as a dependent on my taxes?

February, 11 2020 by Dave Du Val, EA

Hello David, 

My husband and I divorced in 2017, but I helped him take care of his mother (my ex-mother-in-law) in 2019. For tax purposes, can I claim my ex-mother-in-law on my tax return as a dependent that qualifies me for Head of Household? Is she still my mother-in-law for tax purposes even after the divorce? Thank you.

Claudia


Claudia,

Your willingness to take in your ex-mother-in-law and care for her is truly commendable. And the good news is that, from a tax standpoint, a relationship that is established by marriage, such as your relationship with your mother-in-law, does not end with either divorce or with the death of the spouse. So, it would appear you may file as Head of Household, assuming your mother-in-law meets all the other tests to be a “qualifying relative,” and as long as you meet all the other tests for head of household.
 
Also, since 2018 for the federal return, there is no exemption amount for any taxpayer or dependent on Form 1040.  However, California still has exemption amounts for taxpayers and their dependents.
 
Deductibly Yours,
Dave