- quote -

I disagree. The test is that one provided more than 50% of
their support, but nowhere does the basic statute say that
has to be measured temporally. The special rules in IRC
152(d) and 152(e) make it clear that "support" means
FINANCIAL support - i.e. MONEY, not time.

If in those 15 days, you provided more than 50% of their
FINANCIAL support for the year (which could be possible if
they come from an extremely poor area!), then it is
possible. Unless they come from Canada or Mexico (where the
financial situations aren't so dire), they will probably
fail on the citizenship/residency test anyway.

My answer may be the same, but the logic to get there is
different.

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"affan" <affandar[at]hotmail.com> wrote:

- quote -

NO!

Mike Lewis, CPA

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5 criteria:
1. Are they relatives?
Yes.
2. Are they citizens or residents of U.S., Canada or Mexico?
I don't think so.
3. Did you provide more than half their support for the year?
I don't think so.
4. Do they have over $3050 gross income?
Probably
5. Do any of them file joint returns?
Not likely since I doubt that they will be filing a U.S.
return at all

- On at least 3 of the required 5, you don't qualify.

Nan, EA in LA

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affan <affandar[at]hotmail.com> wrote:

- quote -

IRS Publication 501 contains the five tests, all of which
must be passed, to be able to claim someone as a dependent.

One is the citizenship test. It requires the person to be a
citizen or resident of the U.S. or a resident of Canada or
Mexico.

If that's not the case, and a 15-day visitor does not make
someone into a US resident, then the answer is no, not a
dependent.

If they do pass this test, there are four other tests listed
in Pub 501 which also must be passed.

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

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affandar[at]hotmail.com (affan) writes:

- quote -

No. See IRS Publication 501 for details about the five
dependency tests. Pay special attention to
Citizenship/Residency and Support.

Phil Marti
Topeka, KS

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- quote -

The first test is that you supported them for over 6 months.
No matter how long it seemed, 15 days to a month is nowhere
close. Sorry.

Helen, EA in PA
Member of The Tax Gang
President, PA Society of Enrolled Agents
Campaigning for NAEA Board of Directors - Looking for YOUR vote

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I recently had my in-laws visit me from abroad. They were
here on a visit visa but all of them have valid SSNs. There
were a total of 8 people staying with me for about 15 days
and that really drained my finances. I want to know if I can
declare them as dependents for tax purposes?

My father-in-law actually stayed with us for about a month.
The rest of the in-laws (mother/sister/brother in-law)
stayed for only 15 days.

I'd appreciate any pointers on this.

Thanks
Affan

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