Is she or isn’t she ?

[TAXNJ]

There is a lunch bet on this scenario with a new Colleague over this.

SCENARIO – Can she be claimed as a dependent as a “qualifying relative” or “qualifying relative” ?

1- Cannot be claimed by another
2- Not married
3- Citizen
4- Daughter – age 21 not full time student
5- Filing a return to get a refund
6- Gross Income $4750
7- Parents paid over half of support and lives with parents

[ddoshan]

Hope this is not a trick question. No she cannot be claimed period. Fails the Gross Income Test

[BOB W]

3800 is the magic number. Is she a part year student?

[TAXNJ]

No trick - typo error

NO TRICK - TYPO ERROR - cannot blame it on the software

Yes, Gross Income should have read under $3800

THANKS to all for the replies

[mastertaxguy]

Maybe if Disabled?

There is a lunch bet on this scenario with a new Colleague over this.

SCENARIO – Can she be claimed as a dependent as a “qualifying relative” or “qualifying relative” ?

1- Cannot be claimed by another
2- Not married
3- Citizen
4- Daughter – age 21 not full time student
5- Filing a return to get a refund
6- Gross Income $4750
7- Parents paid over half of support and lives with parents

Depending on the source of the gross income, maybe if disabled, but that is not in your fact scenario. Filing just to get a refund is a test for dependents who are married but the income limit, $3800, still applies. (A lot of things will change when/if the "marriage" definnition is changed, won't they?).