Final thoughts on dependent?

[thomtax]

I have looked at the threads and see arguments on both sides. Does anyone care to give me their final thoughts?

Client, girlfriend (both in 60s) live together with child. Parents of the child died and girlfriend, an aunt of the child, got custody. For last year they all lived in home that client provides total support of. She does not work and does not file tax return.

I've seen the arguments concerning whether she is actually a taxpayer that could claim the child or not in this situation where she has no income. Was a final consensus ever reached?

Thanks,
LT.

[RLymanC]

Final thoughts on dependent?

If the client were mine I would file single, and claim the child and girl friend as dependents provided the lived in the home for the entire year.

[FEDUKE404]

Probably two exemptions

If the client were mine I would file single, and claim the child and girl friend as dependents provided the lived in the home for the entire year.

AGREE - but I would definitely ask some questions as to whether the girl friend and/or the child is receiving some kind of financial support other than the non-existent wages.

Social Security (including survivor benefits - assuming child is under 18 YOA?), SSI, and welfare/Medicaid issues come to mind.

FE

[spencer]

Having just jumped

I have looked at the threads and see arguments on both sides. Does anyone care to give me their final thoughts?

Client, girlfriend (both in 60s) live together with child. Parents of the child died and girlfriend, an aunt of the child, got custody. For last year they all lived in home that client provides total support of. She does not work and does not file tax return.

I've seen the arguments concerning whether she is actually a taxpayer that could claim the child or not in this situation where she has no income. Was a final consensus ever reached?

Thanks,
LT.

in and maybe not knowing all of the details, I'd say client takes girlfriend as dependent, and client takes child too. Both are qualifying "others". You all can correct me.

[taxea]

Girlfriend got custody as legal guardian? foster parent? how?
If her custody is legal then the dependent is hers. If she has no income and will not be filing a return, I would still have her sign an 8332 for the TP to take the child.

[okie1tax]

8332 and non parent

When did the 8332 become approved to allow a non-parent to claim a child?

[Jesse]

I have looked at the threads and see arguments on both sides. Does anyone care to give me their final thoughts?

Client, girlfriend (both in 60s) live together with child. Parents of the child died and girlfriend, an aunt of the child, got custody. For last year they all lived in home that client provides total support of. She does not work and does not file tax return.

I've seen the arguments concerning whether she is actually a taxpayer that could claim the child or not in this situation where she has no income. Was a final consensus ever reached?

Thanks,
LT.

Look on TTB page 3-17 -
9 Notice 2008-5. An individual is not a qualifying child of any other taxpayer if
the individual’s parent (or other person with respect to whom the individual is
defi ned as a qualifying child) is not required by Section 6012 to fi le an income tax
return and does not fi le an income tax return, or fi les an income tax return solely
to obtain a refund of withheld income taxes. In this case, since the child is not
a qualifying child of Mom by reason of her not fi ling a tax return, the child is a
qualifying relative of the boyfriend for dependency rules only. Mom cannot claim
any other benefi t since she chooses not to fi le a return, and the boyfriend cannot
claim any other benefi ts because the child is not his qualifying child.

Form 8332 can only be used by the custodial parent to allow the noncustodial parent to claim the exemption. It can't be given randomly to anyone.

[thomtax]

Thanks everyone.

And Jesse, thanks for the exact item. I have been in both the Pub 17 and TTB but somehow (stupidity possibly) did not find this.

LT

[Jesse]

I call it...

It's Just That Time Of The Year Syndrome!

[taxea]

When did the 8332 become approved to allow a non-parent to claim a child?

Gee! do I really need to say "if he qualifies"

[okie1tax]

Qualify?

What I see on the 8332 is "Non-Custodial Parent" and "Custodial Parent". It does not appear that a "boyfriend" would fit either catagory.