Discussion:Dependency exemption - Child in military

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Discussion Forum Index --> Tax Questions --> Dependency exemption - Child in military

PVVCPA (talk|edits) said:

March 5, 2007

It's always embarrasing asking such a basic question on this forum.

I was told that the parent of a child in the military cannot claim that child because the government is paying for that child's support.

However, as I work through my Tax Tools flowcharts, I do not see that fact as part of the decision. Since the child is temporarily absent, and the child did not provide more than 1/2 of their own support, it appears that the parent can still claim the child as a dependent.

Am I missing anything?

Bottom Line (talk|edits) said:

5 March 2007
Not sure that being in the military has anything to do with it. The child is an adult working at a full time job (although sadly low paying). I think you'd have a tough case showing that parents are providing that much support.

PVVCPA (talk|edits) said:

March 5, 2007
The child just came out of boot camp, so I am not sure if he earned any income.

Are you saying that the child earned his support through his enlistment and service in the military, and therefore the child has provided more than half of his own support?

Bottom Line (talk|edits) said:

5 March 2007
If the child just came out of boot camp, sounds like probably lived with parents for most of year. Sounds like a dependent.

PVVCPA (talk|edits) said:

March 5, 2007
This question is for the year 2007. The child will come out of boot and then be stationed somewhere. But this is not important, as military service is considered a temporary absense like college.

I think the pivotal question is whether or not the child is considered to have provided over 1/2 of his own support through his enlistment and service in the military.

Acctax (talk|edits) said:

5 March 2007
My dtr joined the Army in July 2000 after graduating, thru delay the entry program & actually processed in 10/00 & left few days later for Ft. Jackson, SC. She graduated basic training on 12/19/00. I deducted her on our T/R and she was still under age 19. We did totally support her until 10/00. She earned $2560 while in basis training.

I think it will hinge upon certain factors in your case. Dependent's DOB. When he or she will actually be processed thru MEPS center and if they are still in high school for part of the year. We never had any problems with exemption and our dtr earned $4837 for 2000.


Robertd (talk|edits) said:

5 March 2007
As long as the child is under 19 or between 19 to 24 and a full-time student and does not provide more than half of his or her own support, the child can be claimed by parents for dependency exemption. This has nothing to do with the child being in Military.

PVVCPA (talk|edits) said:

March 5, 2007
More than half of the child's support is being provided by the taxpayers of the USA. Therefore, the child is not providing more than half of his own support. So, therefore, the parent's can claim as dependent.

Riley2 (talk|edits) said:

5 March 2007
PVVCPA, does this rule apply to all children who are employed by the Federal government?

Glmpllc (talk|edits) said:

6 March 2007
PVVCPA, the issue as I see it is whether the "support" provided by the military (i.e. housing, food, medical, etc.) is deemed to be provided by the child. I'm not saying I disagree with you, just clarifying it for purposes of the discussion.

PVVCPA (talk|edits) said:

March 6, 2007
Riley2, That makes sense. I knew this was a basic question. It threw me off when somebody said that the "US Government is providing their support". So I wasn't thinking of it as being employed. I was thinking of it as receiving support from the gov't similar to welfare benefits.

Since, I have a knack at unintentionally offending people on this forum I would like to provide the following disclaimer to those serving our country:

Please do not be offended by my wording. I was solely having a mental block. I am not saying you are on welfare. All of you guys and gals deserve more than what you are getting. I sincerely thank you for your service.

Lukepccpa (talk|edits) said:

26 March 2008
I have a similar issue in that my client's kid is going to college while enrolled in the National Guard. We had been claiming the child as a dependendent as he was under age 24 and a full time student. He got shipped to Iraq for all of 2007, so he wasn't a full time student for 2007. Now that he's not a full time student for 2007, the parents can't claim him (they otherwise fail the dependency exemption tests), and the kid doesn't need the exemption as his W-2 from the military is basically all nontaxable combat pay.

Does anybody have a different/better answer?

Jctmstx (talk|edits) said:

26 March 2008
Your answer is correct, the parents can't claim him regardless of the nontaxable combat pay.

RoyDaleOne (talk|edits) said:

26 March 2008
It only makes common sense that the food, lodging, clothing, etc. provided by the militry is provided by service person for their own support, that is, the service person is providing those items for themselves as part of the "compensation" package they receive.

Even if the government provided such support the parents did not provide that support.

Tenfortytaxes (talk|edits) said:

27 June 2011

I have a very similar situation to Lukepccpa. After reading this thread I think my question is answered but I will post it anyway. Taxpayer's dependent turned 19 during the tax year. Dependent was a full-time student the previous year and applied for and was approved for Military Leave of Absence for the current tax year. Basic training and specialty training with the Air Force will preclude any college enrollment at all for the entire calendar year, other than some college credits from the Air Force. Even though this is a temporary military absence from college, is Taxpayer not allowed the dependent exemption? I see no provision allowing this dependent exemption in Pub. 3 or in the Military Family Tax Relief Act of 2003. Anyone have any references for me to research for a possible military exception to the Age Test as it regards full-time student status?

Taxea (talk|edits) said:

28 June 2011
Seems that support is the true issue here. If the military provided more than 1/2 of the support then parents cannot take the exemption.

PollyAdler (talk|edits) said:

28 June 2011
I think Uncle Sam is taking care of them pretty good now.

They don't get the home cooking they used to get because they've "privatized" the food service. That means some rich man charges Uncle Sam $14.00 for one hamburger made out of sawdust and soybeans.

I don't claim to be an expert on boot camp, every thing I know comes from watching Gomer Pyle back in the 1960s. But some Republican scholars consider Ronald Reagan to be the greatest war leader since Alexander the Great, and all he ever did was act in a war movie and spend your money.

I guess if that qualifies him, then Gomer Pyle counts for something.

So, I'd say yes, the military provides more than half their support, but the Marines and the Army don't get the homecooking they used to get from their fellow troops. No one peels spuds anymore. It's all delivered in vans by some conglomerate and made in a food laboratory (where they can make air into corn flakes). The Navy still tries to cook but most of it comes out of a box that's frooze solid and lasts 30 years in a freezer.

Used to be a Chinaman could enlist in the U.S. military and learn the laundry business or stay in and rise to the rank of general. Nowdays the laundry is outsourced to a local business syndicate and they have illegal Mexicans spray it with Fabric Fresh and return it to the troops without ever seeing the inside of a washing machine. They have the poor Mexican deported when he can't work anymore, and his family goes with him. No chance at a general's star for him.

The Army used to keep it's own electricans who proudly wore the uniform, and now it's outsourced to Halliburton at three times the cost and Halliburton outsources it to the cheapest bidder and our troops go up in smoke when they turn the light switch on in the shower room. Quite a few were electrocuted over in Iraq. Cheney takes the profits and a six pack of beer and goes duck hunting on a million dollar hunt preserve stocked with birds and he still misses.

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