Dependent

[Bird Legs]

Daughter, 52 yrs. old, unemployed for over 2 yrs., lives in her own apartment. Mother pays all of her bills, rent, etc. 80% of her support.
Is there any way mother can claim daughter as a dependent on her 2005 tax return?
From what I am reading, she can not. Thought maybe someone out their would have
more creative thinking that I have.
Thank you.

[Brian EA]

Daughter, 52 yrs. old, unemployed for over 2 yrs., lives in her own apartment. Mother pays all of her bills, rent, etc. 80% of her support.
Is there any way mother can claim daughter as a dependent on her 2005 tax return?
From what I am reading, she can not. Thought maybe someone out their would have
more creative thinking that I have.
Thank you.

Except for her age she is qualified to be the dependent of her mother. She did not earn any income and she did not support herself.
I would treat her as a dependent

[Bill Tubbs]

Qr

Daughter, 52 yrs. old, unemployed for over 2 yrs., lives in her own apartment. Mother pays all of her bills, rent, etc. 80% of her support.
Is there any way mother can claim daughter as a dependent on her 2005 tax return?
From what I am reading, she can not.

Read through Qualifying Relative:
A) Daughter
B) not a QC of anyone else
C) gross income < $3200
D) Provided over half of the daughter's support

To me, it's a slam-dunk QR Dependent.

Bill

[Dennis V]

Dependency

Daughter, 52 yrs. old, unemployed for over 2 yrs., lives in her own apartment. Mother pays all of her bills, rent, etc. 80% of her support.
Is there any way mother can claim daughter as a dependent on her 2005 tax return?
From what I am reading, she can not. Thought maybe someone out their would have
more creative thinking that I have.
Thank you.

You're forgetting that the test is relationship or member of household. If you meet the relationship test, of which daughter is one, you don't have to be a member of the household in order to qualify for dependency, as long as you meet the other tests, i.e. >50% support and gross income of daughter <$3,200 (along with citizenship/residency and not filing as MFJ.)

[theresa d]

confusion

i think your confusing the requiremnents with dependent and hoh. the daughter would have to live with her to be hoh -but she can claim her as a dependent if she provided over 50% of her support and met the other test.

[Bees Knees]

The daughter is not a qualifying child because the daughter is too old. The daughter can only be a qualifying relative if the daughter lives with the mother.

Since the daughter lives in her own apartment, she cannot be a dependent under the qualifying relative test, and since she is over 18, she cannot be a dependent under the qualifying child test.

No dependency exemption allowed.

[Bill Tubbs]

backwards...

The daughter is not a qualifying child because the daughter is too old. The daughter can only be a qualifying relative if the daughter lives with the mother.

Bees, I think you have that backwards. In order to be a QC, child must have lived with client for more than half of the year, but QR has no such requirement.

I agree with you that child is not a QC because of age. But, I see nothing that precludes QR -- at least using pg 20 of the 1040 instructions.

Bill