1. If Bill provides over 80% of the support and care for Claudia, his 75 year old mother. Claudia has taxable income and unearned income of $1,700. Where would we report this income on a tax return, or do we even need to report this information, do we just put Claudia as a dependent and leave it as that or do we need another form for her income/80% support and care for her?