Taxpayer adopted a child, and the adoption became final during 2009.
The child only lived with the taxpayer from August 19, 2009 through the end of the year. That’s less than half the year.
Thus, it appears that the child cannot be the taxpayer’s qualifying child.
But what about qualifying relative?
As an adopted child, the child has the same status as the taxpayer’s biological child. For qualifying relative, the child does not have to live with the parent at all. The only requirements are:
(i) child’s income must be under $3650,
(ii) parent must have provided more than half the child’s support for the year, and
(iii) child cannot be the qualifying child of another taxpayer.
Suppose, for example, that for the period from Jan. 1 through Aug. 18, the child lived with his aunt… in India, in a state of abject poverty.
The aunt provided for the child as best she could during that time. The support provided to the child by the aunt during that time came to roughly $85 per month.
Then, for the period from Aug. 19 through Dec. 31, the taxpayer supported the child. The support provided by the taxpayer came to roughly $800 per month.
On this fact pattern, mathematically, it is clear that the adoptive parent provided more than half of the child’s support for the entire year.
The child’s aunt is not filing a US tax return. She is not a US taxpayer. I mean really not a US taxpayer. She has never been in the US, and has no US source income. But she is also “not a taxpayer” under the guidance provided by the IRS in Notice 2008-5. So the child in question is not a qualifying child of any other taxpayer.
For purposes of this discussion, you may assume that as of 12/31/09, the child was either a resident alien or US citizen.
It appears that the child meets the criteria for qualifying relative.
Anyone disagree with this conclusion?
All comments are welcome.
BMK
The child only lived with the taxpayer from August 19, 2009 through the end of the year. That’s less than half the year.
Thus, it appears that the child cannot be the taxpayer’s qualifying child.
But what about qualifying relative?
As an adopted child, the child has the same status as the taxpayer’s biological child. For qualifying relative, the child does not have to live with the parent at all. The only requirements are:
(i) child’s income must be under $3650,
(ii) parent must have provided more than half the child’s support for the year, and
(iii) child cannot be the qualifying child of another taxpayer.
Suppose, for example, that for the period from Jan. 1 through Aug. 18, the child lived with his aunt… in India, in a state of abject poverty.
The aunt provided for the child as best she could during that time. The support provided to the child by the aunt during that time came to roughly $85 per month.
Then, for the period from Aug. 19 through Dec. 31, the taxpayer supported the child. The support provided by the taxpayer came to roughly $800 per month.
On this fact pattern, mathematically, it is clear that the adoptive parent provided more than half of the child’s support for the entire year.
The child’s aunt is not filing a US tax return. She is not a US taxpayer. I mean really not a US taxpayer. She has never been in the US, and has no US source income. But she is also “not a taxpayer” under the guidance provided by the IRS in Notice 2008-5. So the child in question is not a qualifying child of any other taxpayer.
For purposes of this discussion, you may assume that as of 12/31/09, the child was either a resident alien or US citizen.
It appears that the child meets the criteria for qualifying relative.
Anyone disagree with this conclusion?
All comments are welcome.
BMK
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