Claiming as Dependent

[Virtual Managed Solutions]

My mom wants to claim my brother on her and my Dad's tax return, but is unsure if she can. He is 18, has lived with them for the full year, but he had made income during the year. It wasn't much, but it was around $4,000. Is it true that if he makes over $3,500 that he cannot be claimed as a dependent?

[David1980]

http://www.irs.gov/pub/irs-pdf/p17.pdf

Page 26 has an excellent chart of the rules for qualifying child versus qualifying relative.

You'll want to note a couple things. 1) qualifying child rule #2, must be under age 19 or under age 24 & a full time student. (18 < 19) And 2) qualifying child rule #4 the child cannot have provided over half their own support.

The rule you refer to regarding $3500 is on the right side of that page, qualifying relative rule #3. However, it does not apply *if* he is a qualifying child. The way you started the post ... Is there a weird relationship between the brother and your mom other than simple parent/child? (IE, your half brother from other parents or ... ?)

[Virtual Managed Solutions]

No, he is my full blood brother. He is just going through hardships right now and has been living with my parents for the past year and a half. He doesn't really work. Just odd jobs here and there. He did not provide half the support.

Thanks for the info, any more would be appreciated. If you have other questions, just ask and I'm going to go read the pub you left me. Thanks David!

[BulldogTom]

Kyle,

You may want to download pub 17 to your desktop. It is the main publication for Individual tax returns. If you save it in PDF format, there is a handy menu that takes you to all the areas of taxation on the 1040, and hyperlinks to them so you don't have to scroll trough all the pages. Most situations can be found in that pub. It is the new stuff and the weird stuff that may require looking beyond pub 17 for "normal" (whatever that is) tax returns.

Tom

Lodi, CA

[Virtual Managed Solutions]

Thanks Tom, I will have to do that.

[mcb39]

Kyle,

You may want to download pub 17 to your desktop. It is the main publication for Individual tax returns. If you save it in PDF format, there is a handy menu that takes you to all the areas of taxation on the 1040, and hyperlinks to them so you don't have to scroll trough all the pages. Most situations can be found in that pub. It is the new stuff and the weird stuff that may require looking beyond pub 17 for "normal" (whatever that is) tax returns.

Tom

Lodi, CA

Or better yet, in my opinion, order one from IRS. I ordered last week and it was here in a couple of days. I like paper in hand so that I can take it with me. (anywhere out of the office) Pub 17 is certainly the reference of choice for many tax questions.