dependent question

Forum|Forum|6 years ago
March 8, 2020
2 replies
0 views

Our nephew (35) and his daughter (7) lives with us for the past 1-1/2 years. They do not pay rent, but he, however, filed with her as a dependent. Can I deduct either of them on our taxes?

xmasbaby0

Level 15

You do not say if your nephew had more than $4200 of income--but the fact that he filed a tax return suggests he had income. If his income was more than $4200 then you cannot claim him or his child as your dependent.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

tellis61Author

Level 2

Yes, he made a little over $4,600 last year. Funny how HE gets the tax break...

Thanks for the super quick (but disappointing) reply!

macuser_22

Alumni - Champ

Not if he is required to file a tax return you cannot claim.

---Tests to be a Qualifying Relative (& Unrelated Persons)---
(Must meet ALL of these tests to be a dependent)

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.

2. The person either must be related to you, or must live with you all year (all 365 days - There are exceptions for temporary absences such as school, illness, business, vacation, military service) as a member of your household.

3. The person's gross income for the year must be less than $4,200 (tax-exempt income, such as certain social security benefits, is not included in gross income)

4. You must provide more than half of the person's total support** for the year.

5. The person is not filing a joint return.

In any case, the person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

The above is simplified; see IRS Publication 501 for full information.
https://www.irs.gov/publications/p501#en_US_2018_publink1000220939

** Worksheet for determining support
https://www.irs.gov/publications/p501#en_US_2019_publink1000226268

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**