I have filed a 1040EZ for a 19 year old. (DOB 11-15-07). Gross earnings $3274. Claimed himself as dependent. Graduated highschool May 2007. He is not a student now. Stepfather just called. His accountant said there is a way for the stepfather to claim him as dependent. Have I missed something???
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See TTB 3-15 under age test........"under age 24 at end of 2007and a full time student for any part of five calendar months during 2007." -
Oh geez.
Thank you very much!! Wow, do I ever have egg on my face!!!!!!!!!!!!!
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That's an interesting point. Since high schools generally don't graduate students until May, any child who graduated from high school in 2007, regardless of age (under 24) could be considered a dependent, in 2007. But even though the Step father can probably claim him, an amended return is in order, since he already claimed himself.Comment
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Yes, Fuzzy you
are correct. My brain seems to leave its housing once in a while. Thanks again. I appreciate everyone's help.
LarryComment
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Don't forget any support issues......... It could make your return correct.This post is for discussion purposes only and should be verified with other sources before actual use.
Many times I post additional info on the post, Click on "message board" for updated content.Comment
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Exemption
I agree with the posts below. It appears that the 19 year old is either a qualifying child or a qualifying relative of his stepfather. But I would like to make the following observations:Originally posted by Larry M View Post
If he is 19 years old, then his date of birth is not, as stated in your original post, 11/15/07. He was not born in 2007.
I am not trying to embarrass you. The date of birth is critical. He may be 19 now, but was he under 19 on 12/31/07? That can make the difference between qualifying child and qualifying relative for the stepfather.
Someone said something about support in the posts below. But if he was under 19 at the end of the year, it doesn't matter whether the stepfather provided more than half his support; the only thing that matters is that the child did not provide more than half his own support.
In order for the stepfather to claim him, your client will need an amended return. But changing his 1040EZ to indicate that he is claimed as a dependent by someone else will not change the bottom line of his return. His taxable income will still be zero (unless he's got kids and claimed EIC).
You said that the 19 year old "claimed himself as a dependent." That's not possible. You can't be your own dependent. Your client claimed his own personal exemption.
If he meets the criteria to be someone else's dependent, then he should not have claimed his own personal exemption. So we are essentially saying the same thing.
But in other contexts, this distinction can become very important. A personal exemption is not a dependent exemption, and a dependent exemption is not a personal exemption. They appear on different lines of Form 1040, and they are authorized by different sections of the IRC.
You cannot be your own dependent. And I think most people on this board know this, but it still leads to confusion over "splitting benefits." And in the most extreme cases, I have seen do-it-yourself returns where the guy is married to a stay-at-home wife, lived together all year with a bunch of kids, and the guy uses Head of Household filing status and literally lists his wife as a dependent right above the kids. A spouse can't be a dependent either. [LMAO
Burton M. Koss
koss@usakoss.netBurton M. Koss
koss@usakoss.net
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The map is not the territory...
and the instruction book is not the process.Comment
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Burton, thanks for
clarifying some issues. Yes, I know you were not trying to embarrasse me, but rather teach me some differences. Sorry for the mis-terminology. I used DOB and I should have said date of birthday was .... Your other points are well taken. I am not a novice at taxes and I should have been more accurate and will be in the future.
Thanks again for your help.
Larry, EAComment
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