depentent

[liberty]

A 19 year old college student, he made 20,000 in 2016. He lived at home, his parents provided food and board. He wants to let his parents claim him and his parents wants to claim him. I want them to come in to do support worksheet. I think it's going to be very close. Dad really does not want to do support worksheet. He just want to claim the son on his tax return. Do you insist he has to do it?

[David1980]

Well, maybe. If it weren't for the preparer due diligence requirements for certain credits I wouldn't. Perhaps there's no AOTC/EITC involved in the return. In which case I would tend to leave that decision to taxpayer and dependent. I'd explain the support test and if they say the student didn't provide over half their own support I'm good with the answer. I will remind them about student loans as many taxpayers fail to account for that as support provided by the student.

If EIC/AOTC is involved however there's Form 8867 and preparer due diligence. If I thought it was close I would want the support worksheet filled out and filed away in my records.

[TaxGuyBill]

I would have him fill out the support worksheet.

If you are willing to sign a tax return that you are unsure of its accuracy (therefore a potentially fraudulent tax return), you could also charge him an additional $510 (the IRS penalty for not doing your due diligence for the American Opportunity Credit). :-)

[New York Enrolled Agent]

In which case I would tend to leave that decision to taxpayer and dependent.

The question of dependency is not one of taxpayer choice but rather an issue decided by the facts.

If dad doesn't want to do the support test, then dad is no longer a client (at least under MY rules).

[David1980]

The question of dependency is not one of taxpayer choice but rather an issue decided by the facts.

If dad doesn't want to do the support test, then dad is no longer a client (at least under MY rules).

That is not what I'm saying. What I'm saying is if the dad/dependent say that dependent provides less than half their own support I will believe dad/dependent. That is very different than if they say they don't care who provides the support.

[taxea]

A 19 year old student is a dependent...unless it can be documented that he paid his own support he cannot take his own exemption.

[TAXNJ]

A 19 year old college student, he made 20,000 in 2016. He lived at home, his parents provided food and board. He wants to let his parents claim him and his parents wants to claim him. I want them to come in to do support worksheet. I think it's going to be very close. Dad really does not want to do support worksheet. He just want to claim the son on his tax return. Do you insist he has to do it?

Compliments to you for feeling uncomfortable with the situation since you know more facts of this scenario. Got some good reply posts here. You might want to reread NYEA reply post again to see if that would make you more comfortable. Also, think you meant "dependent" not depentent?