Discussion:DEPENDENT STATUS
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Discussion Forum Index --> Advanced Tax Questions --> DEPENDENT STATUS
Discussion Forum Index --> Tax Questions --> DEPENDENT STATUS
| 6 October 2007 | |
| MY MORMON CLIENT HAS A SON WHO WAS ON HIS MISSION FOR THE CHURCH FOR ALL OF 2006. SON WAS OVER 19 YEARS OLD AND DID NOT ATTEND SCHOOL DURING THIS TIME. SON WAS STILL SUPPORTED BY MY CLIENT AND HIS PERMANENT RESIDENCE WAS AT CLIENTS HOME. THE QUESTION IS CAN CLIENT FOR ANY REASON CLAIM THE SON AS A DEPENDENT? | |
| 6 October 2007 | |
| Perhaps might fit into Sec. 152(d) if this is considered a temporary absence. I would take it because this is a special circumstance. | |
| 6 October 2007 | |
| Solomon
Under ยง152(d), I don't believe residency is a requirement for a child of the taxpayer. It seems the son satisfies the 4 requirements: - not a q.c. - relationship test - gross income test (I assume this is met) - support test (poster says taxpayer supported the son) Unless I'm missing something right in front of me, the son appears to be a qualifying relative and thus a dependent | |
| 6 October 2007 | |
You are most correct NYEA. That just dawned on me before you posted. Guess I had a QC on my mind instead of a QR - and I did read 152(d) too.
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| 6 October 2007 | |
| It seems to me that church is providing more than one-half of the child's support (although the parent probably funded the cost of the mission in the form of a charitable contribution). | |
| 4 April 2008 | |
| If financially capable, the missionary's family is expected to make a contribution to the Church's Missionary Fund. Such contributions are deductible by the payor as charitable contributions, since they go to a general missionary fund and not directly to the missionary. The Church provides what would usually be designated "support" under the support test for claiming an exemption for a dependent. The payor may fail the support test because he/she does not pay directly the expenses that can be included in that test, and thus may not be able to claim the exemption. Rather, the payor is simply making a charitable contribution to the Church.
There is a case involving a family named White that would clarify this, but my current research tools don't give me access to it. If anyone has the citation for it, I'd like to pursue this further. | |
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