dependency excemption

[ardi600]

the taxpayer would like to claim his nephew as a dependant. TP makes 250,000 a year. his nephew made 2800 and was 24 at the end of 2011. TP provided all his support. Nephew lived with TP for 5 months last year. I believe he should be able to as the law does not say anything about the amount of time the dependent has to live with the TP, since i believe he qualifies as qualifying relative. please advise

[Gretel]

I don't see anything either that he needs to be member of household.

However, the real question is where did he live the remaining 7 months and did your client also provide for his support at that time.

[taxea]

Look at the rules again a qualifying relative has to live with the taxpayer the entire year.

[S T]

taxea - Where does the QR Test say that dependent must live with T/p for the entire year?
It is relationship, not a qualifying child of another, gross income test and support test, is it not?

See TTB 3-15

Ardi - you need to have your client justify the "support test" and "gross income" nephew earned?

Sandy

[WhiteOleander]

Look at the rules again a qualifying relative has to live with the taxpayer the entire year.

Incorrect. Read the rules on page 3-15.

[Kram BergGold]

nephew is ok

A nephew does not have to live with the person for th whole year like a significant other does.