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    Parent died.............,

    ............. so the parent did not live the whole year with son. Can the Son still claim the parent and HOH for the year?

    I could not find info in TTB. I know a child that dies during the year can still be claimed in the year of death, but could not find info on parent.

    Thanks for you help..........
    This post is for discussion purposes only and should be verified with other sources before actual use.

    Many times I post additional info on the post, Click on "message board" for updated content.

    #2
    same treatment...

    >> I know a child that dies during the year can still be claimed in the year of death, but could not find info on parent.<<

    They're treated the same in so much as if a child was a dependent while they were alive taxpayer can claim the dependency even if child did in early January 2005 -- same thing with parents (or anyone else that may qualify as a dependent), if they qualified as a dependent while living, take the dependency.

    Bill

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      #3
      Bill

      Thanks for your reply. Your finding are the same as mine, nothing for sure. Maybe some one else can zero in on this for sure...
      This post is for discussion purposes only and should be verified with other sources before actual use.

      Many times I post additional info on the post, Click on "message board" for updated content.

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        #4
        Ttb 3-15

        Under Other Dependency Rules: Exception to time lived with the taxpayer.

        You are correct - it says the person is considered to have lived with the TP for all of the year if born or died in the year and TP home was this person's home for the entire time he or she was alive.

        Interesting to note that member of household test is not a test for a parent in any case - for qualifying relative or HOH.
        Last edited by abby; 02-09-2006, 05:05 PM.

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          #5
          Abby.....

          .. thanks for your reply.... Are you saying that a deceased parent does not qualify for a son's HOH status in the year of death?
          Last edited by BOB W; 02-09-2006, 05:44 PM.
          This post is for discussion purposes only and should be verified with other sources before actual use.

          Many times I post additional info on the post, Click on "message board" for updated content.

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            #6
            TTB, page 21-7, "A decedent who qualified as a dependent of another taxpayer for the part of the year before death can be claimed on that taxpayer's return."

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              #7
              Thanks Bees but,

              what about his HOH status. Does he lose it?
              This post is for discussion purposes only and should be verified with other sources before actual use.

              Many times I post additional info on the post, Click on "message board" for updated content.

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                #8
                Hoh

                The way I read the HOH rules in TB 3-13, if the parent qualifes as your dependent, they will also qualify you for HOH - Rule #1 for HOH directly addresses a parent, that can qualify you for HOH even if they don't live with you.

                So going backwards, if you maintained the household for the parent, and they qualify as a dependent, it makes sense that the death of the parent wouldn't disqualify you for either.

                Sorry to complicate the issue, I was just remarking that a Qualifying Relative that is truly related doesn't have to live with you to be your dependent, and a parent doesn't have to live with you to claim HOH.

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                  #9
                  Abby

                  Thank you so much for your time on this issue. I'm just not smart enough to come up the same answer you did. Good answer.............
                  This post is for discussion purposes only and should be verified with other sources before actual use.

                  Many times I post additional info on the post, Click on "message board" for updated content.

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