Dependent????

[RLymanC]

A 22 year old son has income of $1800 and lives a home for 5 months.
Not a student, he just does not live at home. Parent provides over half the cost of his support.

Reading the rules on 'Relatives who do not need to live you" seems to say that they don't have to live at home all year, does the six month rule apply???

[Jesse]

If
-he is not an eligible dependent of another person
-not MFJ
-a US Citizen
-taxpayers son
-Not a qualifying child of any taxpayer for 2008
-Gross income less than $3,500, and
-taxpayer indeed provided more than 1/2 of sons support

seems like a yes, qualifies as a dependent under the qualifying Relative rules.

It's late, and I'm tired, but I'm positive if I am missing something someone else will jump in.

[Larmil]

If
-he is not an eligible dependent of another person
-not MFJ
-a US Citizen
-taxpayers son
-Not a qualifying child of any taxpayer for 2008
-Gross income less than $3,500, and
-taxpayer indeed provided more than 1/2 of sons support

seems like a yes, qualifies as a dependent under the qualifying Relative rules.

It's late, and I'm tired, but I'm positive if I am missing something someone else will jump in.

I'm tired too and my chart is at the office, but seems like the magic seven tests are met. When I see a client I always my chart handy.

[erchess]

I used the chart

and this child can be an "other dependent". He can't be a qualifying child because he was not a member of the household all year and at 22 he would have to be either a full time student or disabled.

[Koss]

Agree

The six month requirement is only applicable to a qualifying child.

For qualifying relative, the test is relationship OR member-of-household-all-year.

So he's a qualifying relative...

BMK