D. Stussy wrote:
- quote -

Yes. The IRS publications being clear is unusual.

(And I don't blame the IRS -- I blame Congress for the
confusion in law which maps into confusion in the
instructions.)

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Arthur L. Rubin wrote:
- quote -

Unusual? This can easily apply to any situation where an
adult child has placed his/her parent into a nursing home
where that child pays for it (e.g.) because the parent
can't.

I expect that this may become even MORE commonplace - as the
current generation retires, lives longer thus outspending
their pensions, IRAs, etc. (assuming they have them - many
people in the 35-50 age range don't), then has medical
problems at the end.

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Arthur L. Rubin <ronnirubin[at]sprintmail.com> wrote:
- quote -

True.

But if you provided more than half mother's support, then
there is no joint return test (not applicable here anyway)
and there is no Gross Income test for claiming medical
expenses you paid for her.

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

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"jtc" <jtamchay[at]yahoo.com> wrote:

- quote -

There are five tests to pass:

1) Member of household/relationship test: Since she is a
relative (as defined by the IRS for this purpose), she does
not have to live with you.

2) Citizen or resident test. She must be a US citizen, or a
resident of the US, Canada, or Mexico.

3) Joint Return test: You cannot claim her if she files a
joint return with a spouse.

4) Gross Income test: Her gross taxable income must be less
than $3050. (for 2003). Note that Social Security is not
taxable, unless her income is over that $3050 anyway.

5) Support test: You provide over half of her support.

If she passes all 5 tests, then she is a dependent.

Bryan

--
-------- Bryan Kellar, EA
Oregon Tax Help, Inc. Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

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"jtc" <jtamchay[at]yahoo.com> wrote:

- quote -

Same rules apply for everyone, if she has gross income under
the exemption amount, if you provided more than 50% of her
support, etc.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

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jtc <jtamchay[at]yahoo.com> wrote:

- quote -

There are five tests all of which must be passed, for her to
be your dependent. These are listed in IRS Publicaiton 501.

The two of interest are the support test and the gross
income test.

If you provide more than half her support and her gross
taxable income is under $3100 then chances are that she is
your dependent.

Even if she does not meet the gross income test, if you
provide more than half her support you can claim her medical
expenses that you pay for her.

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

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"jtc" <jtamchay[at]yahoo.com> wrote:

- quote -

All five dependency tests must be met. You'll find them
explained in the IRS Publication 501 link pasted below.
With respect to the gross income test, her social security
benefits alone won't disqualify her as your dependent if
that's all the income she has. However, the social security
does could as support she provides herself. In order to
meet the support test, you must be able to show that the
amount of her support furnished by yourself exceeds her
total annual social security benefits.

http://www.irs.gov/publications/p501/ar02.html#d0e2386

At the above link, scroll down to Dependency Tests.

Barney Byrd

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jtc wrote:
- quote -

The IRS publications are fairly clear -- an unusual
occurance, I must admit, but....

If Mother is not married, and has little income (less than
the standard exemption amount -- I don't feel like looking
it up at the moment, but it's around $3150) disregarding
social security, and you supply more than half of her
"support" (this is the complicated part), then you may claim
her as a dependent, and she may not claim herself as an
personal exemption on her Federal income tax return. (If
her income is more than the minimum standard deduction for
dependents ($750?), she may have pay Federal income tax.)

If you meet these conditions disregarding income, then you
may claim any medical expenses you pay for her as a medical
deduction on YOUR income tax return.

I don't know about Kansas, but if her health problems are
sufficient that she cannot take care of herself, California
would have a $500 tax credit for your taking care of her,
with some of the dependency provisions further relaxed.

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"jtc" <jtamchay[at]yahoo.com> wrote:

- quote -

The same things that define dependency for any other person.
See Pub 501 for the five rules that apply. Her TAXABLE
income must be less than $3100 in 2004

- quote -

If you/she meet the other four conditions, except the Gross
Income Test, you may be able to include her medical expenses
on your Schedule A. This assumes that you meet the Support
Test (50% of all support received comes from you).

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"jtc" <jtamchay[at]yahoo.com> writes:

- quote -

The other four tests for dependency (she meets the
Relationship test). See IRS Publication 501.

Phil Marti
Clarksburg, MD

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"jtc" <jtamchay[at]yahoo.com> writes:

- quote -

Likely, YES, if you provide more than 50% of her support
(unless there is a multiple support agreement) and her gross
income (excluding Social Security) does not exceed $3100 for
the year 2004.

"Jack" - John H. Fisher - TaxService[at]aol.com
Philadelphia, Pa - Atlantic City, NJ - West Wildwood, NJ
My Newsgroups & Boards at: http://members.aol.com/TaxService/index.html

Where Ignorance is bliss, 'tis folly to be wise!=

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What constitutes dependency for a parent?
Mother is 63, retired and has many health issues
with no health insurance.
Can I claim her as a dependent .
The state is Kansas.
She does have social security income.

Thanks

--
jtc

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