Dependent-One More Time

[Bird Legs]

Client, Husband & Wife, have an 18 year old son living with them. He turned 18 on 12/15/05. Son has no income, does not work, supported 100% by parents.
Qualifies as dependent for the parents.

2: 18 yr. old son has a son 2 years old living with him in his parents house.
Can my client,the grandparents, claim the 2 yr. old grandson as a dependent also?
Any suggestions will be appreciated.

[Gretel]

Grandson should be qualifying child for grand parents. I see no problem claiming him since you don't need to worry about tie braker rules.

[JoshinNC]

I agree

Grandchild is QC. However, someone out there is going to disagree, as there is contention that the child would be his father's QC even though his father is not a "taxpayer".

[Brian EA]

Go for it .Its all perfectly legal. No tie breakers

[Bird Legs]

Thanks

Gabriele, Josh, Brian. Will do as you suggest.
Also will put a note in my files as to where I got the info in case of audit.

[Gene V]

Qc

Bird Leg, if you want some more confirmation on Gabriele, Josh, Brian decision, you can read Example 4 page 27 Pub. 17—same situation as yours.

[Unregistered]

Grandchild is QC. However, someone out there is going to disagree, as there is contention that the child would be his father's QC even though his father is not a "taxpayer".

The grandchild is a QC for both the father and the grandparents. Just because the child is a QC of the father doesn't mean it can't be the QC of the grandparents. It does mean the child can't be the qualifying RELATIVE of someone else.