Claiming Dependents

[S T]

I know it has been talked about before, but every situation seems to have a different set of circumstances.

So t/p is asking if she can claim two unrelated people to her that are living in her household, they have NO income/wages/welfare, etc. I guess you could call them homeless if it weren't for the taxpayer. Both adults have no family relationship. T/P pays over 50% of their support, furnishng housing, food, electric, etc.

Can she claim them as dependents? Would like everyone's input.

T/p filing status is Single. Would not qualify for HOH due to absence of legal or blood relationship.

Thanks,

Sandy

[FEDUKE404]

In theory, I think so!

Quoting from memory (not wise after this week!) - I think the squatters have to live there the entire year and have no appreciable income.

Frankly, I would suggest they might find some employment.....

FE

[Gene V]

Qualifying Relative

Yes, you can claim them as Qualifying Relative if they meet the rules.

Tests To Be a Qualifying Relative
1. The person cannot be your qualifying child or the
qualifying child of any other taxpayer.
2. The person either (a) must be related to you in one of the
ways listed under Relatives who do not have to live with
you, or (b) must live with you all year as a member of your
household2 (and your relationship must not violate local
law).
3. The person’s gross income for the year must be less than
$3,400.3
4. You must provide more than half of the person’s total
support for the year.4

[S T]

Must live With

Well the t/p could meet the other requirements,

but must live with, how is it proven and what do I need to receive, have taxpayer and parties sign a statement for my files?

Driver's License I have copies of, one issued 2005 and one issued 2008 on each of the two people that she wants to claim.

one party 2005 does not match on address (pre 2007 address) , the other party issued 2008 does match on address.

Just take the t/p's word if I ask the question?

Sandy


FE - one of the parties did find employment for 08.