Discussion:Another dependency question

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Discussion Forum Index --> Basic Tax Questions --> Another dependency question
Discussion Forum Index --> Tax Questions --> Another dependency question

Skhyatt (talk|edits) said:

1 February 2008
Just want to be sure I've got this straight in my head. Got a call today from a 19 year old, who lives at home with his parents. He asked me if he could claim his nephew as a dependent. After asking some questions, his Mom and Dad could also claim the nephew. (Mom works, Dad doesn't) Mom owns the home, pays the mortgage etc., but doesn't make much more than her 19 year old son. Isn't this a tie-breaker situation? If so, Mom probably has the higher AGI, so wouldn't that make her the one who can claim the nephew?

If they can both claim the nephew, can they agree that one or the other will take the deduction? Or are they bound by the tie-breaker rule?

BTW, I did ask about the nephews parents. The son was somewhat evasive on this subject, just saying that they did not work. Was not clear about where they were living.

Any feedback most appreciated.

TheTinCook (talk|edits) said:

1 February 2008
They are only bound by the tiebreaker rules if they both claim him.

The nephew would have to live with client all year to even have a chance to be claimed.

Skhyatt (talk|edits) said:

1 February 2008
Understood about the tiebreaker rules.

According to the Son, the nephew lived in the home for most of the year.

Seems to me that the child could be qualifying for either the parents or the son. BTW, the son is not being claimed by the parents. I guess they will just have to decide who will claim the child. I am not doing the parents return, so I can only tell him how claiming/not claiming would affect his return.

Thanks for the reply Tin.

Dusty (talk|edits) said:

1 February 2008
Skhyatt:

You said According to the Son, the nephew lived in the home for most of the year.

He can not claim the nephew if the nephew did not live with him the whole year.

Dusty

Solomon (talk|edits) said:

1 February 2008
A nephew does not have to meet Sec. 152(d)(2)(H) requirement - member of the household for the taxable year.

Skhyatt (talk|edits) said:

1 February 2008
Dusty:

Why the whole year? The Nephew qualifies as a QC of the 19 yr old son. Lived over half the year.

Dusty (talk|edits) said:

1 February 2008
Solomon and Skhyatt - that is right, I forgot about decendents of brothers / sisters. Thanks for the correction...

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