Daughter claiming parent

[RLymanC]

Is there anyway a daughter can claim her father, who is married, they could file MFS.

They all live in the same household, father has no income,
The wife won $10,000 gambling in a community property state. if they file MFS he would have $5,000 income, exceeding the $3,300..

Seems like a dumb question to me,,,,,so what else is new...lol

[Black Bart]

Doesn't seem dumb

Is there anyway a daughter can claim her father, who is married, they could file MFS.

They all live in the same household, father has no income,
The wife won $10,000 gambling in a community property state. if they file MFS he would have $5,000 income, exceeding the $3,300..

Seems like a dumb question to me,,,,,so what else is new...lol

to me. In fact, it seems like you have some of the same crazy customers I have. I don't live in a c-prop state, so I don't know the rules on that, but looking at Brad's Book (3-15), he seems to meet some of the rules for a "qualifying relative" (1) not a dependent of another (2) not MFJ (3) relationship okay - "father" (4) not a qualifying child.

About the last two requirements: Gross income test -- as you say, is the $5K considered his? And on the support test -- (a) Is he getting SS? (b) Does the house belong to the daughter or to them (rental value, etc.--only way I can think daughter might possibly furnish over half the support).

[RLymanC]

Bb

Studying 3-15 I can't see how to get by QR rule 6. Going to page 3-18 gross income is defined as "all taxable income."

Your question about "is it his?" Studying the rules on C-Prop state says it is. Just can't seem to find a way around rule 6.....any suggestions would be appreciated.

[jainen]

you mean to say

>>wife won $10,000 gambling in a community property state<<

I suppose by this you mean to say, "Wife won $10,000 gambling while domiciled in a community property state."

I would start by asking what she gambled WITH. The character of the winnings would depend on the character of the losings. That is, if she used her own separate money (inherited from her sister, sold the car she owned before they got married, or something) then it would be all hers. If that didn't help, I'd ask about any pre-nup or post-nup property divisions and marital gifts. Or maybe it was a gift from the daughter, or she only gambles with the proceeds of that lucky nickle she found way back in high school.

If none of that worked, I'd just take the exemption anyway. Life is too short. If the IRS whines about it, I'll just cite Section 532(c)(9a) which says you ignore community property laws in calculating gross income for purposes of personal exemptions.

(Oh, sorry, Brad -- that bogus disclaimer thingie.)