Discussion:Dependency question

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Revision as of 23:39, 31 December 2008
Irsfixer (Talk | contribs)
(Is this a trick)
← Previous diff		 Revision as of 23:40, 31 December 2008
SCCPA (Talk | contribs)
(Of course the mo)
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{{ForumReplyPost|UserID=Irsfixer|Date=31 December 2008|Text=Is this a trick question?}} {{ForumReplyPost|UserID=Irsfixer|Date=31 December 2008|Text=Is this a trick question?}}
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 +{{ForumReplyPost|UserID=SCCPA|Date=31 December 2008|Text=Of course the mother can claim him - you said he was the qualifying child of the mother. The son would then file without his exemption.
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 +I agree - it's either a trick question or I'm doing a serious job of misreading it.}}

Revision as of 23:40, 31 December 2008

Discussion Forum Index --> Basic Tax Questions --> Dependency question
Discussion Forum Index --> Tax Questions --> Dependency question

Tsaccounting (talk|edits) said:

31 December 2008
I have a client whose son qualifies as Depenendent (QC - 21 yr + full time student). However, she does not want to claim him as a dependent and wants him to file his taxes independently as she says filing independently could allow the son to get a financial aid.

Can i file the sons taxes independently without his personal exemption and take him as a dependent on the parents return? The sons income i guess would be around $5000 for the year.

SCCPA (talk|edits) said:

31 December 2008
Your post is a little confusing as you indicate the mother does not want to claim him, and then ask if you can file HIS return without the personal exemption and claim it on the parent's (mother's) return. Assuming you want the exemption on the child's return, then based on your stated facts - the son qualifies as the parents exemption - the answer would be no.

Sec. 151(d)(2) IRC provides:

2) Exemption amount disallowed in case of certain dependents In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.

Note that the reference is whether the exemption "is allowable", not "is claimed" by another taxpayer. That's why the return doesn't ask if you are claimed by another taxpayer, but if you can be.

Tsaccounting (talk|edits) said:

31 December 2008
But can the mother claim him as a dependent on her return and can the son file his own tax return without any personal exemption?

Irsfixer (talk|edits) said:

31 December 2008
Is this a trick question?

SCCPA (talk|edits) said:

31 December 2008
Of course the mother can claim him - you said he was the qualifying child of the mother. The son would then file without his exemption.

I agree - it's either a trick question or I'm doing a serious job of misreading it.

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