Dependents

[S T]

Working on a T/p Return - which are the Grandparents - Long time Clients still working etc,

then the Question

Supporting our Son, His Wife, and their baby (grandchild)

I only have preliminary info in- but trying to gather how to proceed

Son - living at home age 22 - W-2 only $ 300 - should qualify as a dependent -- correct?

Daughter-in-law - questionable - not a US citizen - I believe an ITIN # that info is forthcoming - so I am thinking NO on Dependent and Daughter -in-law received a W-2 form for $ 1,600 ( not sure without a SSN#)

Grandchild - age 2 - is US citizen - has a Social Security # - that is all good -

Either the Daughter- in-law or the Grandchild - still trying to determine as there are NO documents issued as in SSA - is receiving $800 per month - Granchild has a disability - I think it is under the SSI program - therefore no Documents for Tax Reporting.


My question is on the support with the "SSI" $ 800 - presuming it is all for the Granchild - that would be support and the Grandparents can not claim as a dependent

Given the above,
T/p could claim the Son as a dependent due to almost no income,
Not eligible to claim the daughter in law due to US citizenship ( will be completed maybe by April 2013)
and Grandson can not claim due to the $800 month SSI payment?

thanks for thoughts and directions

Sandy

[Gary2]

SSI is support provided by the state, and hence it will not disqualify a qualifying child, but could disqualify a qualifying relative.

Social Security Disability is given the same treatment as ordinary Social Security, meaning those funds belong to the individual whose SSN is on the SSA-1099, even if made payable to a guardian. Whether or not they're used for support is a separate question, but if they are, then it's support furnished by that individual (and not the guardian, nor the government).

[Lion]

Extension until SSN comes through for DIL...

Where I live, $800/month would not be enough for a child to provide over half his own support. I know parents who pay more than that for tutoring!

[mactoolsix]

Daughter in law is not married?

So, I'm assuming the Son & Daughter-in-law are not married?

Where is the D-I-L's husband? Which would also be their son (a different son?) And why would the D-I-L not be filing as MFJ or MFS or HOH?

Also, there is no requirement that a qualifying relative be a US Citizen. They must be a resident of the US, and a D-I-L does not even have to live with the T/P.

Mike