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posted Jun 1, 2019 11:08:58 AM

How do I add my Father-in-law who has lived with me for 11 1/2 Months in 2018 and depended on me for room and board

I just realized that I could add my father-in-law as a dependent.  He ahs been living with us for 11 1/2 months in 2018 and we have been paying for his living expenses.

0 6 970
6 Replies
Level 15
Jun 1, 2019 11:08:59 AM

What income did your FIL have?  (Not including any Social Security).

Level 15
Jun 1, 2019 11:09:01 AM

Was his wife there as well?

Level 15
Jun 1, 2019 11:09:05 AM

In your post from last year, you referred to someone in a Nursing home. Is that his wife?

Not applicable
Jun 1, 2019 11:09:07 AM

technically you don't qualify.  the rule for qualifying relative is that they lived in taxpayers household for the ENTIRE year except for temporary absences.  such as hospitalization.  11-1/2  is NOT an entire year so hopefully that 1/2 month was a temporary absence. 

Level 15
Jun 1, 2019 11:09:08 AM

A Father-in law is considered closely related; so there is no requirement that he lived with the taxpayer, at any time.
From Pub 501:
Member of Household or Relationship Test
To meet this test, a person must either:
1. Live with you all year as a member of your household, or
2. Be related to you in one of the ways listed under Relatives who don't have to live with you.
.
Relatives who don't have to live with you. A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test:
• Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law,
or sister-in-law.
Any of these relationships that were established by marriage aren't ended by death or divorce.
______________________________________________________________________________________________________
An in-law is closely related so there is no requirement that he live with you at any time, during the year. But if you provided a home it helps your support case, unless they own the home you live in. If no one person (or married couple) provides 50% of the support (for example your siblings are also sending support), then a "multiple support agreement” (IRS Form 2120) can be used, to allow you to claim the dependent. <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/f2120.pdf">https://www.irs.gov/pub/irs-pdf/f2120.pdf</a>
The IRS has a worksheet that can be used to help with the support calculation. See: <a rel="nofollow" target="_blank" href="http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf">http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf</a> The support value of a home is the fair market rental value, divided by the number of occupants.

Level 15
Jun 1, 2019 11:09:09 AM

The key to entering him is to call him "Parent" and not "Other" on the relationship drop down menu.