TTB - DEATH OF DEPENDENT - not addressed?

[TAXNJ]

Anyone know if and where in the TTB if it addresses the following:

when the ADULT (other than a child) dependent of a taxpayer dies in the 5 month of the year, the ADULT dependent is considered to have lived with the taxpayer for the entire year and can be claimed as a dependent in the year of death.


Note that TTB addresses a CHILD death or birth
TTB page3-16
Exception to Time Lived With Taxpayer
Death or birth. A child is considered to have lived with the
taxpayer for all of 2014 if the child was born or died in 2014, and
the taxpayer’s home was the child’s home for the entire time he
or she was alive.

Just wondering if was overlooked or if you found it.
Thanks in advance

[BP.]

where in the TTB . . .
ADULT (other than a child) dependent of a taxpayer dies in the 5 month of the year, the ADULT dependent is considered to have lived with the taxpayer for the entire year

At least implicit here:
p. 3-13, QR rules, test # 4, last sentence of last bullet point.

[TAXNJ]

Test # 4

At least implicit here:
p. 3-13, QR rules, test # 4, last sentence of last bullet point.

Last bullet point says "ALL" not any part of year. When says "see exception ... Page 3-16 it states "CHILD" Wondering if overlooked?

4) Relationship test. A relative of the taxpayer must be:
•A son, daughter, stepchild, foster child, or a descendant of any of these (such as a grandchild),
• A brother, sister, or a son or daughter of either of these (such as a niece or nephew),
•A father, mother, or an ancestor or sibling of either of them (such as a grandmother, grandfather, aunt, or uncle),
•A stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or
•Any other person (other than the taxpayer’s spouse) who lived with the taxpayer all year as a member of the taxpayer’s household if the relationship does not violate local law. See Exception to Time Lived With Taxpayer, page 3-16 .

[New York Enrolled Agent]

Anyone know if and where in the TTB if it addresses the following:

when the ADULT (other than a child) dependent of a taxpayer dies in the 5 month of the year, the ADULT dependent is considered to have lived with the taxpayer for the entire year and can be claimed as a dependent in the year of death.


[

Reg. §1.152-1(a)(2) confirms the dependency status for any such deceased individual.

[kathyc2]

I think TTB is a quick reference tool and not designed to cover all situations. IMO it's value is to hit the highlights in a compact way. There are plenty of other resources available with expanded detail.

[TAXNJ]

Thanks

Reg. §1.152-1(a)(2) confirms the dependency status for any such deceased individual.

Yes thanks - good source as always.

Might be a suggestion that TTB might considering adding 5 words in the sentence (space allows for it), child and/or any other dependent to the exception TTB mentions below:

Note that TTB addresses a CHILD death or birth
TTB page3-16
Exception to Time Lived With Taxpayer
Death or birth. A child is considered to have lived with the
taxpayer for all of 2014 if the child was born or died in 2014, and
the taxpayer’s home was the child’s home for the entire time he
or she was alive.

[FEDUKE404]

Answer ?

From IRS Publication 501 re "Qualifying Relative"


Death or birth. A person who died during the year, but lived with you as a member of your household until death, will meet this test. The same is true for a child who was born during the year and lived with you as a member of your household for the rest of the year. The test is also met if a child lived with you as a member of your household except for any required hospital stay following birth.
If your dependent died during the year and you otherwise qualify to claim an exemption for the dependent, you can still claim the exemption.

Example.

Your dependent mother died on January 15. She met the tests to be your qualifying relative. The other tests to claim an exemption for a dependent were also met. You can claim an exemption for her on your return.


There are sources other than TTB. . . . .

FE

[AZUKHiker]

Use the primary source IRC and Regs

From IRS Publication 501 re "Qualifying Relative"

There are sources other than TTB. . . . .

FE

Agreed. It amazes me how many tax preparers don't read the Code or Regs.

[TAXNJ]

What!

Agreed. It amazes me how many tax preparers don't read the Code or Regs.

Yes, also agree to the prior two reply posts. Reading is important as mentioned in your post, but you should also understand what you read, so continue reading below to better understand the Original Post.

Thanks for the info - There are codes or regs.! That is simply amazing too. It is amazing that you brought that out for those tax preparers who did not know and opened up a new world of info. After all these years, thought the only source was TTB!

"Write in recollection and amazement for yourself." quote: Jack Kerouac -- "We are what we believe we are!” quote:C.S. Lewis

On a serious note, refer back to the Original Post, if you read it incorrectly, it asked if it was in the TTB (not Regs or Codes), if not, might be a suggestion that TTB might considering adding 5 words in the sentence (space allows for it) since they mentioned only a specific dependent as shown in the Original Post. As you say, it's amazing. Now, not only you gotta read, but recommend you also understand what you read. Agree.

Thanks again to reply posters BP,NYEA & FEDUKE404. and you