Discussion:Married Dependent
From TaxAlmanac
Discussion Forum Index --> Tax Questions --> Married Dependent
| 28 March 2006 | |
| Client got married on 12/27/05. New In-laws claimed new husband as a dependent on their return already.
My first thought was to file MFJ without an exemption for the new husband. As I read further, this is only allowed for refund reimbursement. Husband would have taxable income (I know....another question, should the parents have claimed their son in the first place). So.....will they need to file MFS, or can they combine their income under MFJ? Thanks for any replies! | |
| 2006-03-28 | |
| Mr. new husband cannot file MFJ for other than to claim refund of withheld taxes, so he would to file MFS under current situation. However, the in-laws could not legitimately claim his exemption if he has taxable income -- he does not qualify for any exception to the income test -- so the correct answer is that they have to amend their fraudulent tax return. Whether or not he then files with his wife depends on her facts and circumstances, as her parents may be able to legally claim her as a dependent. I'm not sure who has dibs in that case, but suspect that the youngsters have first claim on a MFJ return over the in-laws taking their daughter's exemption. | |
| 28 March 2006 | |
| Tuesday, March 28, 2006
Hello, Taxmom. Congratulations to your client for getting married on December 27, 2005. The in-laws of the new husband can only take the new husband as a dependency exemption, on their individual income tax returns for 2005, if he qualifies as a QUALIFYING RELATIVE. Five tests have to be met to become a QUALIFYING RELATIVE. These five tests are as follows: 1 - A Relationship Test: The in-laws can claim their son-in-law, the new husband, as a dependency exemption. 2 - A Support Test: The new in-laws would have had to provide more than half of the new husband's support during 2005. Perhaps, this did not happen in 2005 because the new husband was married, and therefore a son-in-law of the in-laws, for only five days in 2005 - December 27, 2005 - December 31, 2005. 3 - A Gross Income Test: The new husband must have had gross income, for the entire year of 2005, of $ 3,200.00 or less. 4 - A Citizenship Test: The new husband must have been a United States citizen, or permanent resident, for the entire year of 2005. 5 - A Joint Return Test: The new husband cannot file a joint tax return for 2005. All five of these tests must be met. If one, or more, of these five tests were not met for the entire year of 2005, then the individual income tax returns of the in-laws are incorrect, and they should file individual income tax amended returns, federal and state, with the new information, immediately. Then, the new husband and the new wife can file Married Filing Jointly on their 2005 Individual Income Tax Returns, federal and state. I assume that by "refund reimbursement", you mean a refund of income taxes withheld during 2005. Thank you.
| |
| 28 March 2006 | |
| Thanks....I believe Jancpa answered my quesiton. I should have been a bit more clear on who is who....
My client----23 year old female lives on her own and claims herself---has for 2 years. New Husband (of my client)---22 year old male. Went to college for first 5 months of the year, lived with my client after that and is enlisted in the Army now. Parents (in-laws of my client) claimed their son. (He made $17,149....so not likely the "support" was there for the parents) So.....I've concluded that they both need to file MFS, or ask the parents to amend their return. Correct? Thanks for your help. | |
| 28 March 2006 | |
| If the clients decide to file MFJ, the parents will lose the dependency exemption. | |
