Hamlet the Prince <Hamlet_the_Prince[at]att.net> wrote:
- quote -

See IRS Publication 501 for Head of Household filing status.

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

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Hamlet_the_Prince[at]att.net (Hamlet the Prince) wrote:

- quote -

My mistake. A mother or father does not need to be a member
of the taxpayer's household to claim head of household
status. IRC Sec. 2(b)(1)(B).

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Hamlet_the_Prince[at]att.net (Hamlet the Prince) writes:

- quote -

There's an exception for parents, who need not live in the
same household.

Phil Marti
Topeka, KS

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- quote -

You might not want to do that. Up to you, but I think it was
the 2002 Turbotax version that carried the C-dilla spyware
for which Intuit subsequently apologized. There are other
programs and websites that allow you to do past years'
taxes. TaxBrain.com definitely does, for one.

Jason Prentis

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philmarti[at]aol.com (Phil Marti) wrote:

- quote -

Unless the mother is a member of his household, I don't
think that he can qualify for Head of Household filing
status.

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"jj3000" <jeremy_ho[at]my-deja.com> wrote:

- quote -

I agree with Phil Marti that you seem to meet all of the
requirements of the law to claim a dependency exemption for
your mother except that you must list a U.S. taxpayer
identification number (TIN) for her on your return. You
cannot use her Canadian social security number.

As Phil correctly advises, your mother must apply for a U.S.
Individual Taxpayer Identification Number (ITIN). These are
tax ID numbers issued by the IRS to persons who do not
qualify for a U.S. social security number (SSN). Shortly
after January 1, IRS announced much tighter controls for
issuing ITINs than used to be in place. The ITIN
application (Form W-7) and required authenticating documents
must be submitted with the original return to (this means
you won't be able to e-file):

Internal Revenue Service
Philadelphia Service Center ITIN Unit
P.O. Box 447
Bensalem, PA 19020

You'll find more information on the IRS website at the links
pasted below:

http://www.irs.gov/newsroom/article/...119056,00.html

http://www.irs.gov/newsroom/article/...112728,00.html

- quote -

Concentrate on your 2003 return for now. Once the return
has been processed and you have an ITIN for your mother,
submit an amended 2002 return on Form 1040X. Form 1040X
typically takes about 90 days to process. The statute of
limitations for amending your 2002 return doesn't lapse
until April 15, 2006.

Barney Byrd

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jj3000 wrote:

- quote -

Your assumption is correct only if you are providing more
than 50% of her total support. See IRS Pub 17 or 501 for
information on total support and how to compute who pays
more than 50%. Also read any section on multiple support
arrangement if various family members are contributing to
her total support.

As she is not eligible for an SS#, she will need an ITIN.
IRS Form W-7 is used to apply for an ITIN. Her Canadian SIN
is not acceptable.

- quote -

If audited on this issue you will be asked to substantiate
that you provided more than half of the total support.

- quote -

If you were eligible to claim a dependency exemption, you
should amend your prior return (Form 1040X). Remember, you
can't do this until she gets her ITIN.

Almost any competent "licensed" paid preparer should be able
to complete and file a 1040X.

--
Alan
http://taxtopics.net

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jeremy_ho[at]my-deja.com says...

- quote -

Verify this in Pub 501.
- quote -

She does qualify but she needs to file a W-7 to secure an
ITIN number. Go to www.irs.gov and read the information
about W-7 filing.

- quote -

If audited, you will need whatever IRS deems is proof that
what you say is correct.

- quote -

You will need the number first and then file a 1040X. Don't
know about TurboTax but seems that they should provide that.

Cliff Powell
CA Tax Preparer

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jeremy_ho[at]my-deja.com (jj3000) writes:

- quote -

Sounds like she meets all five tests for dependents.

If you're unmarried, you also qualify for Head of Household
filing status. See Publication 501.

- quote -

She needs an "ITIN," which you get by filing Form W-7 with
the IRS. You'll need the ITIN before you file.

- quote -

I wouldn't fret about this. For the future, I'd provide all
the payments by check.

- quote -

You need to file a Form 1040X, amended return. If you want
to do it using TurboTax you'll have to buy their 2002
software.

Phil Marti
Topeka, KS

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I am a US resident, I am filing 1040 tax form for 2003.

It seems to me that my mother qualify as dependent, she
lives in Canada, (CDN citizen), not married (widow), income
below $3050 USD in 2003, related to me by blood, and I also
financially support her directly. (over 50% living costs
for sure).

Now if my assumption is correct and she can be claimed as a
dependant, my questions are as follows:

Now in the turbo tax software, it asks for her "SSN", is it
possible to enter the 9 digit Canadian SIN number in there?
Does she require any kind of US tax payer ID to qualify as
my dependant?

I am also wondering, if audited, would I be asked to prove
that I paid for her living costs, I paid her in both forms
of checks and cash when I visited her 2 times a year in
Canada.

I also realized I should have claimed this in the previous
year, 2002. I was wondering how would I go about filing an
amendment for 2002. Would that raise any red flags for the
IRS (even though legit). I tried to use the turbotax to do
an amendment but I don't know how to do it right. Should I
find an accountant instead?

Thanks in advance,
Jeremy,

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