Momma is in Guyana

[Possi]

My client completely supports her mother who has a home in Guyana. Momma has a "PERMANENT RESIDENT CARD" (green card) and a Social Security card, and regularly stays with her daughter, but not all year. 

Momma has no income. Daughter completely supports her.

I want to know if my client can claim Momma.

We all know a parent doesn't have to live with the child for the child to claim her.

IF Momma wasn't a citizen "or resident" AND she lives in Guyana, client cannot claim her.

The "resident" thing is what hangs me up. She's not a citizen, but with this green card and SS card, does that cause her to meet the test for qualifying relative and dependent exemption?

[jklcpa]

I don't think the mom can be a dependent. She isn't considered a U.S. national, she isn't living here.

See sec 152(b )(3)(A)

Quote

 

(3) Citizens or nationals of other countries

(A) In general

The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.

 

 

[Possi]

3 minutes ago, jklcpa said:

I don't think the mom can be a dependent. She isn't considered a U.S. national, she isn't living here.

See sec 152(b )(3)(A)

 

If that green card didn't specifically say "PERMANENT RESIDENT CARD," I was certain she couldn't claim her. So, what I understand it that the green card doesn't mean she is a permanent resident. If that is correct, I will be so happy to move on! Thank you!

 

[Lion EA]

Is there a substantial presence test to be a resident of the US like there's a SPT to qualify for FEIE?  I know that would be too logical.  But, if mother is here 330 days out of a 365 day period...?

[Possi]

Just now, Lion EA said:

Is there a substantial presence test to be a resident of the US like there's a SPT to qualify for FEIE?  I know that would be too logical.  But, if mother is here 330 days out of a 365 day period...?

Nope

[Pacun]

You can claim dependents only in Canada and Mexico.

[Gail in Virginia]

It sounds like this might be one of those facts and circuses things.  She is a permanent resident of the United States, so if she lived with her daughter in the US except for temporary absences, then she was a US resident.  But what constitutes temporary absences in this kind of case?  I don't know. 

If she has permanent resident status, and lived with her daughter 330 days out of 365, which is roughly 90% of the year, I might be inclined to count her as a dependent.  But where is the line?  75% of the year or more?  Over 50%?  I am glad I don't have to figure this out for one of my clients right now. 

[Possi]

3 minutes ago, Gail in Virginia said:

It sounds like this might be one of those facts and circuses things.  She is a permanent resident of the United States, so if she lived with her daughter in the US except for temporary absences, then she was a US resident.  But what constitutes temporary absences in this kind of case?  I don't know. 

If she has permanent resident status, and lived with her daughter 330 days out of 365, which is roughly 90% of the year, I might be inclined to count her as a dependent.  But where is the line?  75% of the year or more?  Over 50%?  I am glad I don't have to figure this out for one of my clients right now. 

That is exactly my issue. I truly do not think Momma spends over 6 months here, but it's not about what I "think." She clearly does not actually lay her head down on a pillow in the USA full time. I'm probably going to jump ship here and not claim her, and get on with life.

[Lion EA]

Facts & Circuses!  

[Lee B]

There lots of examples of temporary absences that are acceptable i.e., extended vacations etc.

If she was a missionary on temporary assignment or working as a volunteer with a NGO  or a visiting teacher would probably be acceptable.

You should at least make a few inquiries.

[Pacun]

Most likely this old lady doesn't like to live in the US and that's why she is enjoying the tropical weather of Guyana. No dependency if I were I.

[easytax]

19 hours ago, jklcpa said:

I don't think the mom can be a dependent. She isn't considered a U.S. national, she isn't living here.

See sec 152(b )(3)(A)

   (3) Citizens or nationals of other countries

(A) In general

The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.

Question answered before this -- BUT  -- as a different thought --- do you think the IRS will redefine this when the "land bridge" comes back between Alaska and Russia?   After all Russia would then be " contiguous" to the United States?

     Yes, it is that kind of week //// strange but fun /// so mine goes there too.   

[Possi]

On ‎3‎/‎18‎/‎2017 at 9:41 AM, Pacun said:

Most likely this old lady doesn't like to live in the US and that's why she is enjoying the tropical weather of Guyana. No dependency if I were I.

Her daughter told me she doesn't spend much time her because it's too cold! I thought the Social Security card and green card combination would be a winning ticket, but a circus it is! I'm not going to put her on the tax return. If she lived in Canada or Mexico, but not Guyana. She didn't spend enough time here to claim that she actually lives here. Case Closed.