Simple but interesting Dependent Question

[TAXNJ]

Dave. Good points

Dave. Good points

# 3 - may come into play if not temporary (turns out only three weeks with GIRLFRIEND’S parents)

# 5. Gross income limits


3. All three live with GIRLFRIEND’S parents
4. Full time Student (male) under age of 24 is a DEPENDENT OF HIS MOTHER
5. Full time Student (male) worked part time

[David1980]

3. All three live with GIRLFRIEND’S parents
4. Full time Student (male) under age of 24 is a DEPENDENT OF HIS MOTHER
5. Full time Student (male) worked part time

Of course, keep in mind on this one we're looking at Qualifying Relative rules (based on #3 this doesn't sound like a temporary absence). So depending on how large the income from #5 is (more than $3,950?) he might not be a dependent.

[TAXNJ]

Yes thank you - thought it applied to " if filing jointly

Pub 501 states: •You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer

Yes, I saw that and did not have grammar correct when 1st reading it (forgot the purpose of the "comma") at 1st thought it applied to " if filing jointly"

when reading in Table 5. Overview of the Rules for Claiming an Exemption for a Dependent

"•You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer"

[kathyc2]

Pub 501 states: •You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer

[TAXNJ]

Scenario:

CAN FULL TIME STUDENT (male) CLAIM HIS NEWLY BORN CHILD?

1. Full time Student (male) under age of 24
2. Full time Student (male) has baby with girlfriend
3. All three live with GIRLFRIEND’S parents
4. Full time Student (male) under age of 24 is a DEPENDENT OF HIS MOTHER
5. Full time Student (male) worked part time

thanks in advance