- quote -

Never mind, I see that it applies after 12/31/04.

BC

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"A.G. Kalman" <glendale202-mtm[at]yahoo.com> wrote:

- quote -

When does this change start, I think that you're saying
next year? Is it for tax year 2005 or are you talking
about doing 2004 taxes during 2005?

BC

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"mr b" <mrblandings[at]atlanticbb.net> wrote:

- quote -

Thanks for asking the question. This is the interpretation
I have. However when I posed a simular question to other
forums, the general answer is a denial that this could be
true. After all isn't this suppose to be just tax
simplification and not a tax increase.

I am willing to admit I am wrong. But please show me why.

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mr b <mrblandings[at]atlanticbb.net> wrote:

- quote -

Age test is met if qualifying child is permanently and
totally disabled any time during the year.

- quote -

Basically yes.

And even worse, if the child pays more than half of his/her
own support, even if parent pays more than half the
household costs, this is not a qualifying child. This is
also different from the old law.

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

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mr b wrote:

- quote -

Your interpretation is correct. Previously, an unmarried
child of any age could meet the definition without being
your dependent. In 2005, a child has to meet the age test to
be a QC unless the child meets the disability test. In
2005, the definition of who is a QC includes more than just
your linear descendants (e.g., your brothers, sisters,
nieces, nephews, etc.).

The government giveth and taketh.

--
Alan
http://taxtopics.net

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"mr b" <mrblandings[at]atlanticbb.net> wrote:

- quote -

There is no AGE test for claiming a dependent, there is a
GROSS INCOME test. The test is waived for children under 19,
or those students under 24. If a non-student over age 19
earns LESS than $3,100 (in 2004) they could still be your
dependent and a "qualifying person" for HOH status.

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OLD LAW:
As a single parent, can I claim head of household filing
status as long as I have a child living with me (no matter
what the age of the child) and paid for over half the cost
of keeping up a home?

As long as you meet the three requirements to qualify for
head of household filing status, the age of the qualifying
person is immaterial.

NEW LAW:

The child must be a "qualifying" child and to be a
qualifying child three tests must be met: Residency Test,
Relationship Test and AGE test.(under 19, or 24 if student)

Am I interpreting the new law correctly that if the child is
not a student and is 19 or older, the single parent can no
longer claim HOH? This will affect many of my clients if
this is the case.

Thank You,

George L. Anthony
Anthony's Income Tax Service
1602 Killian Avenue
Johnstown, PA 15909-1220
(814) 322-4740

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