Another Dependent question

[S T]

Taxpayer has a son that was in drug rehab - and supported all costs for the first 6 months of 2009. Son "made a major error in judgment" and violated Probation and for the last 6 months of 2009 was under the custody of the County Jail .

Taxpayer still provided some support for extra food and personal needs, while incarcerated in "county jail, carried medical insurance, etc, can the taxpayer claim the son as a dependent in 2009?

Thanks

Sandy

[ChEAr$]

Taxpayer has a son that was in drug rehab - and supported all costs for the first 6 months of 2009. Son "made a major error in judgment" and violated Probation and for the last 6 months of 2009 was under the custody of the County Jail .

Taxpayer still provided some support for extra food and personal needs, while incarcerated in "county jail, carried medical insurance, etc, can the taxpayer claim the son as a dependent in 2009?

Thanks

Sandy

Hmmm, first six months of the year. How many days... no, nights... is that?
I think it is less than 183. 31,28,31,30,31,30 ... right. So he spent 184 nights in the pokey?

[DonPriebe]

Taxpayer has a son that was in drug rehab - and supported all costs for the first 6 months of 2009. Son "made a major error in judgment" and violated Probation and for the last 6 months of 2009 was under the custody of the County Jail .

Taxpayer still provided some support for extra food and personal needs, while incarcerated in "county jail, carried medical insurance, etc, can the taxpayer claim the son as a dependent in 2009?

Let's work it out ... How old is the son? (Are we looking at a potential QC or a QR?)

[S T]

Exact Dates

Would have to have Taxpayer give me exact dates, so that is a good point

Son would be a QR as his age is 31 - no income - been in rehab since 2008 and on probation through county mandated programs. Parents have been paying costs associated.

Sandy

[Gretel]

Isn't this considered temporary absence, if son lived at his dad's home before and will return there?

[erchess]

I would argue

that jail is a temporary absence same as college or rehab if Dad kept up his room or portion of a room instead of converting it to other use. Now of course this is only one test and there are others which OP didn't share with us so I'm assuming they are met to Sandy's satisfaction.

[S T]

Client

The client/taxpayer is reliable regarding information - along time 20 year client of mine ( so I would like to think I know them well) just one of the posts pointed out the exact dates, so that is not something I thought of. General time dates 6 months and 6 months, and not thinking "days" as Harlan pointed out.

Gretel, temporary absence might be a consideration, but does that work for a QR

It is County Jail so I feel a little better about that as to "prison" for several years, then I would say
NO WAY"

Erchess, what other "tests" for dependency might you be referring to in your post?

Thanks,

Sandy

[erchess]

Sandy

My work computer with my TTB is in the shop but if you will check tab three of the 1040 Book I think the page for the dependency tests is 3-15. Of course if you have the deluxe book the info will be on a different page but maybe someone will post that page.

To me temporary absences applies to all dependents and indeed to all questions of residency since few people sleep in the same place every single night of a year. IOW when I read in TTB I don't need to find confirmation I would need to find explicit rejection of the idea or I will apply it. What I remember reading in TTB is that QR has to have residence with the taxpayer all year not that neither one can spend one night or most nights elsewhere. In fact I would argue that it is possible to go the whole year without setting foot day or night in one's principal residence.

[S T]

Qr

Yes Erchess, if I am interpreting you correctly

QR 4 step is TTB 3-15

Relationship = Son - ok
Not a qualifying Child = no one else would be qualified to claim-ok
Gross Income 2009 - less than $ 3,650 = Son did not earn anything, is dysfunctional -ok
Support Test = Taxpayer definetly provided over half for the first 6 months - *****

****Support Test is the one giving me the issue - as the County of Orange, Ca has been supporting him for a portion of the last 6 months of 2009 since he violated his probation and is incarcerated in the County Jail -

Therefore the question? Can the taxpayer meet this test with the support for the first 6 months while the son was at home, (YES) and then can they meet the support test for the last 6 months or so (not counting days here Harlan) while at the County Jail. (?) I have no idea what the County costs are?

Am I splitting hairs?

Thanks

Sandy

[erchess]

I don't have a cite

and therefore I will bow to anyone who does but as far as I know support provided by the government to a person in custody can be ignored unless the government plans to file a tax return claiming the person as a dependent.

[Gretel]

I was thinking about lodging cost of county jail and if that needs to be taken into consideration.

Otherwise, it is probably pretty clear that, that your tp provided over half of support looking at all year.

[oceanlovin'ea]

earlier thread

Sandy, Refer back to a earlier post that I think you started "Dependent". last post date was 1/30/10.
As the posts in that thread show, an adult child does not have to live with parent to be a QR. So it wouldn't matter whether he was in jail or not, I would think they could claim him as a dependent.

The tax book does say list juvenile being held a detention center as still being able to be claimed by parents.

When he gets out he will no doubt be back with them or being supported by them until he can get work (if he can)

Linda

[snowshine]

There is a distinction between a juvenile -- who is a QC -- and an adult child who is a QR. Afterall, for the QR the taxpayer has to be able to prove they paid over half the costs of supporting the person. Here in Buncombe County NC the jail tells me the cost per person is $89/day. This is the cost they charge other jurisdictions to hold their prisoners (pretty nice racket they got going here...) As a result I had a married couple this year where I did not give them their personal exemptions as the husband was a guest of the county all last year (it had no effect on their refund). If it changes your situation, especially with regards to HH filing status, you should check with the facility as to what they consider the state support in this instance.

I rather doubt the IRS or your state DOR keep track of this kind of thing, and I cannot ever recall being asked the question at audit.

[taxea]

and therefore I will bow to anyone who does but as far as I know support provided by the government to a person in custody can be ignored unless the government plans to file a tax return claiming the person as a dependent.

I would think that this refers to welfare issues not county jail time. My thinking: Did he live with them prior to the drug rehab? Was he there when his probation was violated or was he somewhereelse and not with the parents. Was he there more than six months (temporary residence) did the parents pay more for his support over the year than the county jail did?