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Dependent - Can this person be claimed as a dependent?

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    Dependent - Can this person be claimed as a dependent?

    One of the tests for a parent to claim a child as a dependent is the Member of household test: The child must have lived with the taxpayer for more than half of 2015.

    Situation:
    1.Child lived at relative's home for all of 2015 and was paid as a caregiver to the relative
    2. Child commuted to college on a daily basis for classes for which the child was a full time student to and from the relative's home

    Does the above meet the Member of the household test to enable the parents to claim this child as a dependent on their 2015 individual income tax return?

    Thank you.

    #2
    Originally posted by duanecpa View Post
    One of the tests for a parent to claim a child as a dependent is the Member of household test: The child must have lived with the taxpayer for more than half of 2015.

    Situation:
    1.Child lived at relative's home for all of 2015 and was paid as a caregiver to the relative
    2. Child commuted to college on a daily basis for classes for which the child was a full time student to and from the relative's home

    Does the above meet the Member of the household test to enable the parents to claim this child as a dependent on their 2015 individual income tax return?

    Thank you.
    I would think this falls under the same category as a temporary absence for schooling purpose. Assuming all the other tests are met it is a go!
    Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDR

    Comment


      #3
      I agree with the post above, as there are other exception to the "lived with you" rule. See the F-1040 instructions on this point.

      However ....

      You didn't say how old the child is, whether or not he was a F/T student (if over 18 yo), or if he furnished more than half his own support. These will be the determining factors in this case, I believe.
      Roland Slugg
      "I do what I can."

      Comment


        #4
        Other considerations

        I agree the "temporary absence" exception may come into play.

        However, you did not state age of "child" and since you've already noted the "child" was paid as a caregiver, there may be issues related to gross income / support tests.

        Also a possibility the owner of the household has to deal with a Schedule H ? ?

        You just need more facts to decide the correct answer.

        FE

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