My situation is both of my parents live with us and meet all the qualifications for claiming them as dependents. My father has unemployment income for 2013 of about 3,295, and my mother has social security benefits of 18,600. They don't meet the joint return test that provides the exception that they are filing just to get a refund and have no tax liability (if I claim them as dependents). I see that there are different filing requirements for married dependents however. It seems my father would have to file a return if I claim him as a dependent being that he has unearned income > 1,000. Would my mother have to file as well? Would her social security benefits be considered unearned income? Can I still claim only my mother, and have my father file married filing separately, if needed?
Thanks in advance for your help!
Thanks in advance for your help!