Discussion:Dependency
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Discussion Forum Index --> Tax Questions --> Dependency
| 12 January 2006 | |
| This is probably an easy question, but I have 2 clients that live together and have 2 children
together. They are unmarried and one of them earned a minimal amount of money last year. Can the one that worked full time claim the other one as a dependent? The reason being that he provided half of her support during the year. | |
| 12 January 2006 | |
| File head of household with 1 adult and 2 children as dependents. Make sure they all qualify as dependents. Lots of rules here more than just providing > 1/2 support. | |
| 12 January 2006 | |
| My interpretation of their situation is that she would meet all 5 of the dependency tests. She earned less than $3200 gross income, she is a member of the household, is a citizen, she is
not filing a joint return (in fact the only reason she will file one at all is to get back what was withheld), and finally he provided more than half of the support. I see no reason that he cannot file HOH and claim her and the 2 kids as dependents. | |
| 12 January 2006 | |
| all three qualify as dependents and the two kids qualify him to file as HOH | |
| 12 January 2006 | |
| That is a violation of local laws since cohabitation is illegal. There are other states in USA like Florida.
Then, the guy can claim H of H and claim his children as dependents, She will file as single -no dependents. Orlando | |
| 12 January 2006 | |
| Does she have to be related to him in order to qualify as a dependent since they are unmarried? As far as I know cohabitation is not illegal in ND. | |
Dotzler@optonline.net (talk|edits) said: | 12 January 2006 |
| i don't think hoh applies as the dependent must be a qualifying relative to meet hoh filing status. girlfriend is not a relative | |
| 12 January 2006 | |
| the two kids would qualify HOH status. since the girlfriend by herself would not qualify, does that mean he can't claim HOH and claim all three as dependants? | |
| 12 January 2006 | |
| This is from Treasury Reg. Subchapter A, Sec 1.2-2
(b) Head of household. (1) A taxpayer shall be considered the head of a household if, and only if, he is not married at the close of his taxable year, is not a surviving spouse (as defined in paragraph (a) of this section, and (i) maintains as his home a household which constitutes for such taxable year the principal place of abode, as a member of such household, of at least one of the individuals described in subparagraph (3), or (ii) maintains (whether or not as his home) a household which constitutes for such taxable year the principal place of abode of one of the individuals described in subparagraph (4). under i, it says "of at least one of the individuals described in subparagraph (3)" The kids would fall under (3) and there is at least one, so I would say he could file as HOH. | |
| 12 January 2006 | |
| So his girlfriend doesn't qualify as a dependent then? What constitutes a "member of the household". Does that person have to be related to be a "member of the household"? I know he can file HOH because of his kids. | |
| 12 January 2006 | |
| The girlfriend does qualify as a dependent. If there were no kids, then the girlfriend would not be a qualifying person for HOH. But there are two kids that are his, so they qualify him to file HOH. I believe he can file as HOH and claim all three as dependents. | |
Dotzler@optonline.net (talk|edits) said: | 12 January 2006 |
| in my previous response i thought the children were only the girlfriend's children not his also. if they are his children also then he qualifies as hoh and all three are dependents. if they were not his children i believe they all would be dependents however he would not be entitled to hoh. dependents for hoh status does not include any person who is the taxpayer's dependent only because he or she lived with the taxpayer for all of 2005 i.e. non related individuals. | |
| 12 January 2006 | |
| OK, let's go a different direction with the dependency. Let's say two people live together with no children. One completely supports the other one. They are partners (i.e. lesbians). Is the one that supports the other entitled to claim her as a dependent?
Thank you for all the input. | |
| 12 January 2006 | |
| Just to follow up on claiming the girlfriend as a dependent, when you say minimal amount, what do you mean? There are tests to meet to be a dependent and two of those are gross income and support. You must provide more than half of the support and the dependent can't earn more than a certain dollar figure, which I believe is $3200 for 2005. | |
| 12 January 2006 | |
| Could claim her as a dependent assuming all tests are met, but could not file as HOH. See Dotzler's reply above, regarding non-related individuals. | |
| 12 January 2006 | |
| Follow up: the gross income test would apply to claiming a qualifying relative as a dependent, which the girlfriend would be. | |
| 12 January 2006 | |
| I'm thinking I need to make a list of all states with common law marriage, like TX. I don't know right now which states those are.
For the lesbian case I reckon it would pay for them to marry if they are in a state that allows gay marriage. | |
| 12 January 2006 | |
| Assuming that the member of the household test, support test, and gross income test are satisfied, the taxpayer should be able to claim his girlfriend as a dependent. However, if the girlfriend is (or was) his common-law wife, then no dependency exemption would be available since she had gross income; however, a joint return is available.
The children are qualifying children of the taxpayer since they are his natural children. No problem with the head of household status (assuming that there is no common-law marriage) unless they elect to allow the mother to claim both children as dependents. | |
| 12 January 2006 | |
| Correction regarding Texas -my understanding is the only remaining states with those laws are: West Virginia, Florida, Michigan, Mississippi, North Dakota, and North Carolina as of May 9. | |
| 12 January 2006 | |
| Laws prohibiting cohabitation and sexual relations outside marriage were very common until about the1970s. Though most of these laws have been repealed or are no longer enforced, they still exist in some state statutes. Eight states still have laws prohibiting cohabitation, which is usually defined as two individuals living together as husband and wife without being legally married. Nine states prohibit fornication, which is usually defined as consensual sexual intercourse outside marriage. More than 15 states prohibit SODOMY, which includes any "unnatural" sexual activity, such as anal or oral sex. Several of these statutes apply specifically to homosexual activity.
While most of these criminal laws are clearly antiquated, they are sometimes enforced. | |
| 13 January 2006 | |
| The Internal Revenue Service will recognize any common law marriage if it was legal in the state where the common-law-marriage was contracted or perfected. | |
| 13 January 2006 | |
| Cohabitation is illegal in North Dakota. I did not know that. Personal opinion here: If this state wants people to stop thinking there are buffalo running free up here and other things that happened 300 years ago, maybe getting a law like this off the books wouldn't be a bad idea. | |
| 13 January 2006 | |
| What Bill Clinton did with Monica....was that legal???? Maybe this belongs on a different discussion page! | |
| 13 January 2006 | |
| Yeah, kind of getting off topic here I guess. Thanks for all the input everyone. | |
