Dependent - Can this person be claimed as a dependent?

[duanecpa]

One of the tests for a parent to claim a child as a dependent is the Member of household test: The child must have lived with the taxpayer for more than half of 2015.

Situation:
1.Child lived at relative's home for all of 2015 and was paid as a caregiver to the relative
2. Child commuted to college on a daily basis for classes for which the child was a full time student to and from the relative's home

Does the above meet the Member of the household test to enable the parents to claim this child as a dependent on their 2015 individual income tax return?

Thank you.

[ATSMAN]

One of the tests for a parent to claim a child as a dependent is the Member of household test: The child must have lived with the taxpayer for more than half of 2015.

Situation:
1.Child lived at relative's home for all of 2015 and was paid as a caregiver to the relative
2. Child commuted to college on a daily basis for classes for which the child was a full time student to and from the relative's home

Does the above meet the Member of the household test to enable the parents to claim this child as a dependent on their 2015 individual income tax return?

Thank you.

I would think this falls under the same category as a temporary absence for schooling purpose. Assuming all the other tests are met it is a go!

[Roland Slugg]

I agree with the post above, as there are other exception to the "lived with you" rule. See the F-1040 instructions on this point.

However ....

You didn't say how old the child is, whether or not he was a F/T student (if over 18 yo), or if he furnished more than half his own support. These will be the determining factors in this case, I believe.

[FEDUKE404]

Other considerations

I agree the "temporary absence" exception may come into play.

However, you did not state age of "child" and since you've already noted the "child" was paid as a caregiver, there may be issues related to gross income / support tests.

Also a possibility the owner of the household has to deal with a Schedule H ? ?

You just need more facts to decide the correct answer.

FE