Dependent claiming themselfs

[sd2053]

For TY 2008, Mary is John's dependent. If John does not claim a dependent exemption for Mary, may Mary claim her personal exemption?

[solomon]

How old is Mary and is she John's child?

[S T]

More Info

Solomon is right we probably need more info to answer correctly

However, from Pub 501

Dependent not allowed a personal exemption. If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. This is true even if you do not claim the dependent's exemption on your return or if the exemption will be reduced under the phaseout rule described under Phaseout of Exemptions, later.

Sandy

[sd2053]

More Info

Mary is 17 and his daughter, lives full time with him, she made $6,000 and this is less than 1/2 of her support for the year. She must file. She has a daughter but can not claim the dependent exemption as she is a dependent herself. The question is if she can claim her personal exemption if her father does not claim her.

[solomon]

She is a qualifying child of her father which precludes her claiming herself.

Per §151(d)(2)

Exemption amount disallowed in case of certain dependents

In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the exemption amount applicable to such individual for such individual’s taxable year shall be zero.

[S T]

Tax Book

Take a look at the Test #2 results recently posted, and then also take a look at TTB 3-15 thru 3-16.

Not knowing all the facts, you just presented additional ones from your OP - I am going to say NO - Mary can not claim herself.

Solomon is posting the same time as I am - so it does appear that Mary is a qualifying child of the parent (seems to meet all 7 tests), and the parent should claim Mary, if allowed as his dependent.

Again, not sure of Mary's child, as you have not presented enough facts- but the examples are really good.


Sandy

[sd2053]

It's about her claiming herself

TTB 3-15 states under test 1 – “To claim another person…” – it does not address if the dependent can claim their personal exemption if the person to whom they are a dependent does not claim them.

[solomon]

TTB 3-15 states under test 1 – “To claim another person…” – it does not address if the dependent can claim their personal exemption if the person to whom they are a dependent does not claim them.

But the Code does.

Exemption amount disallowed in case of certain dependents

In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the exemption amount applicable to such individual for such individual’s taxable year shall be zero.

§151(d)(2)

[sd2053]

Thank you

I greatly appreciate your response.....Hook'em

[S T]

Frustration

SD I can certainly understand your frustration as we have all been there trying to interpret these very difficult regulations on dependency, EIC, CTC issues.

I believe it is clear in your t/p case with Mary, as she appears to be a qualifying child, due to meeting the first 3 as outlined and the following - relationship(4), member of household (5), Age Test (6) and Support Test (7), that if you look to the prior post from Pub 501 and what Solomon quoted, I provided the Pub and Solomon (who is so good at the Regs) provided the Regulation.

Mary would have to fail a portion of the Qualifying Child Tests and then possibly fail the Qualifying Relative Tests, in order for Mary to claim herself as a dependent.

Mary can not claim herself, even if the Parent decides not to claim her.

Sandy

[sd2053]

Sorry

I'm new to this and did not read the blue box....

[solomon]

Hook'em

Remember when Vince Young invaded your neck of the woods?

[Corduroy Frog]

Don't Give Up

The key phrase in denying the dependency is "may be claimed as another's dependent" and this is true whether that other person claims the dependent or not.

The objective of the IRS is to stop people from picking and choosing of their own will who will claim who, and instead replace this mentality with an orderly criteria for dependency.

However, my experience with some storefront operations has resulted in automatic acclamation of whatever the client tells about support. If client can make a case for furnishing over 50% of her support, she can claim herself, and if she is telling the truth then her father CANNOT claim her. As far as my practice goes, it is unlikely I would buy into her support if there is only a W-2 for $6000. However, if her income is higher and moves the possibility into the grey area, I will file her as claiming herself.

However, don't give up. Read carefully the requirements for the baby, not particularly who can claim the baby, but whether the situation allows Earned Income Credit. Support is less of an issue, but the definition of a "qualifying child" is more critical.

[S T]

Welcome

SD - noticed that you are a new poster - so don't be sorry about your post
That is what the whole board here is about, is helping each other
We have all been there!

Sandy

[erchess]

Cordfrog

I was recently persuaded that an "Other Dependent" can get EIC on their qualifying child but I thought a "Qualifying Child" could not.