Support test

[HBurkholder]

Was preparing my son's fiancés return last eve, She told me that HR did not allow her parents to claim her as a Dependant. She meets all the tests for qualifying child in my mind. the only thing that may disqualify her would be the dependency test. How do you all determine whether the child furnishes "over half of his own support"? In this case she owns her own car, buys the gas,pays insurance, buys her own clothes, and pays her own cell phone bill. The parents charge nothing for room and board. It seems to me that the ownership and operating costs of a home and the cost of food would be over half of support. It seems to me that the case could be argued either way. what are your thoughts?

[JohnH]

Wouldn't her age + income disqualify her unless she's a student?

[WhiteOleander]

Wouldn't her age + income disqualify her unless she's a student?

That's what I was thinking too. If she's over 18, not a student, and made over 3500.00 she can't be claimed as a dependent.

[FEDUKE404]

Not enough facts yet

Age and school status will provide you with the proper answer.

If she is merely "living with her parents" then HRB may well be correct.

If she meets the "student" status, and the parents are paying a lot of her costs (lodging/food/medical) then the parents have a good shot at the deduction.

You also need to review when "child" does or does not apply to claiming a dependent.

FE

[thomtax]

Disregarding the other factors for dependency, there is a worksheet on Page 33 of Pub 17 that can be used for determining support.

LT

[HBurkholder]

To clarify. she is under 19 at end of 2008 (yes he is robbing the cradle) Her father misunderstood HRB. He did claim her as a dependent but could not take the child tax credit and he thought that meant he was not getting to claim her. It is unreal how little some folks know and understand about taxes.