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TTB - DEATH OF DEPENDENT - not addressed?

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    TTB - DEATH OF DEPENDENT - not addressed?

    Anyone know if and where in the TTB if it addresses the following:

    when the ADULT (other than a child) dependent of a taxpayer dies in the 5 month of the year, the ADULT dependent is considered to have lived with the taxpayer for the entire year and can be claimed as a dependent in the year of death.


    Note that TTB addresses a CHILD death or birth
    TTB page3-16
    Exception to Time Lived With Taxpayer
    Death or birth. A child is considered to have lived with the
    taxpayer for all of 2014 if the child was born or died in 2014, and
    the taxpayer’s home was the child’s home for the entire time he
    or she was alive.

    Just wondering if was overlooked or if you found it.
    Thanks in advance
    Always cite your source for support to defend your opinion

    #2
    Originally posted by TAXNJ View Post
    where in the TTB . . .
    ADULT (other than a child) dependent of a taxpayer dies in the 5 month of the year, the ADULT dependent is considered to have lived with the taxpayer for the entire year
    At least implicit here:
    p. 3-13, QR rules, test # 4, last sentence of last bullet point.

    Comment


      #3
      Test # 4

      Originally posted by BP. View Post
      At least implicit here:
      p. 3-13, QR rules, test # 4, last sentence of last bullet point.
      Last bullet point says "ALL" not any part of year. When says "see exception ... Page 3-16 it states "CHILD" Wondering if overlooked?

      4) Relationship test. A relative of the taxpayer must be:
      •A son, daughter, stepchild, foster child, or a descendant of any of these (such as a grandchild),
      • A brother, sister, or a son or daughter of either of these (such as a niece or nephew),
      •A father, mother, or an ancestor or sibling of either of them (such as a grandmother, grandfather, aunt, or uncle),
      •A stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or
      •Any other person (other than the taxpayer’s spouse) who lived with the taxpayer all year as a member of the taxpayer’s household if the relationship does not violate local law. See Exception to Time Lived With Taxpayer, page 3-16 .
      Always cite your source for support to defend your opinion

      Comment


        #4
        Originally posted by TAXNJ View Post
        Anyone know if and where in the TTB if it addresses the following:

        when the ADULT (other than a child) dependent of a taxpayer dies in the 5 month of the year, the ADULT dependent is considered to have lived with the taxpayer for the entire year and can be claimed as a dependent in the year of death.


        [
        Reg. §1.152-1(a)(2) confirms the dependency status for any such deceased individual.

        Comment


          #5
          I think TTB is a quick reference tool and not designed to cover all situations. IMO it's value is to hit the highlights in a compact way. There are plenty of other resources available with expanded detail.
          Last edited by kathyc2; 07-25-2015, 08:51 AM.

          Comment


            #6
            Thanks

            Originally posted by New York Enrolled Agent View Post
            Reg. §1.152-1(a)(2) confirms the dependency status for any such deceased individual.
            Yes thanks - good source as always.

            Might be a suggestion that TTB might considering adding 5 words in the sentence (space allows for it), child and/or any other dependent to the exception TTB mentions below:

            Note that TTB addresses a CHILD death or birth
            TTB page3-16
            Exception to Time Lived With Taxpayer

            Death or birth. A child is considered to have lived with the
            taxpayer for all of 2014 if the child was born or died in 2014, and
            the taxpayer’s home was the child’s home for the entire time he
            or she was alive.
            Always cite your source for support to defend your opinion

            Comment


              #7
              Answer ?

              From IRS Publication 501 re "Qualifying Relative"


              Death or birth. A person who died during the year, but lived with you as a member of your household until death, will meet this test. The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth.
              If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption.

              Example.

              Your dependent mother died on January 15. She met the tests to be your qualifying relative. The other tests to claim an exemption for a dependent were also met. You can claim an exemption for her on your return.



              There are sources other than TTB. . . . .

              FE

              Comment


                #8
                Use the primary source IRC and Regs

                Originally posted by FEDUKE404 View Post
                From IRS Publication 501 re "Qualifying Relative"

                There are sources other than TTB. . . . .

                FE
                Agreed. It amazes me how many tax preparers don't read the Code or Regs.

                Comment


                  #9
                  What!

                  Originally posted by AZUKHiker View Post
                  Agreed. It amazes me how many tax preparers don't read the Code or Regs.
                  Yes, also agree to the prior two reply posts. Reading is important as mentioned in your post, but you should also understand what you read, so continue reading below to better understand the Original Post.

                  Thanks for the info - There are codes or regs.! That is simply amazing too. It is amazing that you brought that out for those tax preparers who did not know and opened up a new world of info. After all these years, thought the only source was TTB!

                  "Write in recollection and amazement for yourself." quote: Jack Kerouac -- "We are what we believe we are!” quote:C.S. Lewis

                  On a serious note, refer back to the Original Post, if you read it incorrectly, it asked if it was in the TTB (not Regs or Codes), if not, might be a suggestion that TTB might considering adding 5 words in the sentence (space allows for it) since they mentioned only a specific dependent as shown in the Original Post. As you say, it's amazing. Now, not only you gotta read, but recommend you also understand what you read. Agree.

                  Thanks again to reply posters BP,NYEA & FEDUKE404. and you
                  Last edited by TAXNJ; 07-25-2015, 01:20 PM.
                  Always cite your source for support to defend your opinion

                  Comment

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