HOH & Dependant

[Bird Legs]

Client, single, moved her mother in to live with her and take care of her. Mother is bedridden and has alzheimers and requires live in caretaker.
Client and her sisters put an equal amount into a banking acct. to pay for the caregiver.
Client furnishes all other support, shelter, food clothing etc.
Also mother moved in with client in March, 2006.
Can client file head of household and claim mother as dependent?
Your help in this is greatly appreciated.

[Brian EA]

Client, single, moved her mother in to live with her and take care of her. Mother is bedridden and has alzheimers and requires live in caretaker.
Client and her sisters put an equal amount into a banking acct. to pay for the caregiver.
Client furnishes all other support, shelter, food clothing etc.
Also mother moved in with client in March, 2006.
Can client file head of household and claim mother as dependent?
Your help in this is greatly appreciated.

I will file her HOH and claim caregiver's pay as a medical deduction

brian

[veritas]

Sounds like a multiple

support agreement. All the siblings would need to sign form 2120 for your client to take the exemption. I think you have hoh because your client provides over one half the cost of maintainig the household.

Who is paying payroll taxes for caregiver?

[Bird Legs]

Payroll tax for caregiver

There are none. The caregiver is an employee of the agency that assigns the caregiver.
The pay goes to the agency.