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    dependency excemption

    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

    #2
    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.

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      #3
      Look at the rules again a qualifying relative has to live with the taxpayer the entire year.
      Believe nothing you have not personally researched and verified.

      Comment


        #4
        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

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          #5
          Originally posted by taxea View Post
          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.
          You have the right to remain silent. Anything you say will be misquoted, then used against you.

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            #6
            nephew is ok

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

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