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goeken4
New Member

Does living in a second home owned by me meet the residency test to allow me to claim my adult daughter as a dependent?

My adult daughter has no income and is not claimed on another person's tax return.  She is married however. She receives all her income from us and the entire family receives more than 50% of it's income from us.

The entire family, including my daughter live in a house titled in our name and which we pay the mortage on.

Does this house that we own meet the residency test to claim a dependent?

Are the other criteria met for us to claim her as a dependent?

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4 Replies

Does living in a second home owned by me meet the residency test to allow me to claim my adult daughter as a dependent?

Your child can be a qualifying relative dependent as long as they earn less than $4000 of taxable income and you provide more than half their support.  Your child does not have to actually live with you to be a qualifying relative dependent. 

(Most other kinds of qualifying relative dependents must live with you the entire year to qualify.  Living in a house you own but not with you does not meet this requirement.  And for qualifying child dependent, the residency requirement would also not be met by living in a different house that you owned.)

However, you can't claim her as a dependent if she files a joint tax return with her spouse, unless the two of them owe no income tax and only file a return to claim a refund of withholding.  If the husband has income he must file married filing separately.  That means they can't file for earned income credit or any other tax benefit that is disallowed for married filing separately.

You say "family."  If there are grandchildren, then the grandchildren could also be your qualifying relative dependents, but only if neither parent files a tax return, or owes no tax and only files a return to get a refund of withholding.  The income limit here is $10,300 for the husband and your daughter if they are married filing separately.  If they file a tax return and owe tax or want to claim any benefits or credits, then they must claim their children and you can't.  

goeken4
New Member

Does living in a second home owned by me meet the residency test to allow me to claim my adult daughter as a dependent?

This was my question. This answer was clear, concise and hit on  the relevant points of claiming adult dependents - at least the ones I needed to know. Thanks.
msskyhy
New Member

Does living in a second home owned by me meet the residency test to allow me to claim my adult daughter as a dependent?

If you are providing more than 50% of her care and/or an additional person/child in the home you can claim the both of them. Its very simple. As long as no one else is going to claim her, (for example: her husband), then you shouldn't have an issue.

Does living in a second home owned by me meet the residency test to allow me to claim my adult daughter as a dependent?

The original poster can't claim her son in law as a dependent no matter how much support she provided, because the son in law didn't live with her the entire year.  The original poster may be able to claim her daughter as a dependent but there are many things that would prevent it, even if the mother pays for the daughter's living expenses.
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