I have a taxpayer age 55 with a W2 of about $70,000. Taxpayer's sister is age 61 and permanently and totally disabled and lived with the taxpayer for all of 2010. Sister receives approximately $15,000 of Social Security Disability and spends that money related to her life expenses. Taxpayer maintains that she provides more than half of her sister's support.
Can the sister in this case qualify as a dependent as a qualifying "child" based on the chart on TTB 3-15? If so, I believe the taxpayer gets the dependency exemption and HOH filing status.
Can the sister in this case qualify as a dependent as a qualifying "child" based on the chart on TTB 3-15? If so, I believe the taxpayer gets the dependency exemption and HOH filing status.