My fiancé and I are getting married in October 2017. My finance's mother wants to claim her as a dependent (for insurance reasons I believe... details are fuzzy, but it seems this point is non-negotiable). I understand that my fiancé and I will need to file MFS for tax year 2017. However, I'm concerned that my fiancé will not qualify as a dependent for 2017, mostly due to the 50%+ support rule. Some details:
* I live in Minnesota. 2017 taxable income will be ~$110k.
* My fiancé is a full time graduate student in Tennessee, graduating in mid May 2017. After she graduates, she will move back home with her mother in North Carolina until mid-late summer. She will then move in with me up in Minnesota, and we'll get married in October.
* My fiancé will not turn 24 until 2018, so no issue there
* My fiancé's mother is indeed paying for her rent/food/insurance while my fiancé is at school. Tuition expense is fairly minimal due to some large scholarships, though.
* My fiancé will be a full time teacher beginning in the fall of 2017. Her income will 2017 will probably be $15-20k.
It seems to me that we'll be right at the cusp of 50% support. If my fiancé's mother were to agree to continue supporting her up until the wedding date, would that tilt the scale and solidify her support status? Or are we too far along the support path (one way or another) to make a difference at this point?
