Stuart A. Bronstein <spamtrap[at]lexregia.com> wrote:
- quote -

Right; but this thread was about whether such a payment
counted as support.

Seth

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mcshelden wrote:

- quote -

I don't think that all qualifies as "support". It
seems to me that security considerations do not so
qualify.

(Also, IIRC, that $20,900 is not particularized to
specific facilities, etc.)

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Frederick Jorden <knowtax[at]bigfoot.com> wrote:
- quote -

But not a business expense, or otherwise for the production
of income.

Stu

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Harlan Lunsford <hlunsford[at]bellsouth.net> wrote:
- quote -

How would I know? I didn't even do my own divorce. (It was,
however, very necessary.)

Stu

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Seth Breidbart wrote:
- quote -

I think it would be reasonable and necessary legal expenses.

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247
EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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Seth Breidbart wrote:
- quote -

Must have been a long time ago, before the doctrine of
neccessaries (did I get that right, Stu?) became outmoded.

ChEAr$,
Harlan Lunsford, EA n LA
Sun 13 Feb 2005

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Stuart Bronstein wrote:
- quote -

Problem there. To be counted, fees have to have been
actually PAID, so really high fees might not GET paid before
12/31. (grin

ChEAr$,
Harlan Lunsford, EA n LA
Sun 13 Feb 2005

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I looked for some confirmation in the Master Tax Guide and
in Kleinrock's Analysis, but legal expenses were not ever
mentioned. I then asked the two CPA's in my office and both
didn't know either. (I'm studying to be a CPA and am
preparing taxes for some of our clients as well as write-up
work). I actually had two questions along this line but I
didn't want to bias the answers. The clients son was
actually in prison the whole year. Out of the dependent
tests, all were answered yes save Support. If his mom spent
over $10,000 dollars on legal fees, plus $1300 in allowance
for the prison commissary, then did she pay over half his
support? The Dept of Corrections in Indiana says it takes
$20,900 to house a prisoner for a year. So that answered my
second question. No. But can you imagine a situation where
the son was in a Minimum Security, and the mom paid more
than the state spent on housing him, that she would then be
able to claim a kid who was in prison the whole year?

Mike

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Harlan Lunsford wrote:

- quote -

And if you need those fees to be particularly high so you
can qualify for the more than 50% provision, you know who to
call.

Stu

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mcshelden <mcshelden[at]insightbb.com> wrote:

- quote -

I was once (almost) on a jury where a law firm was suing a
husband for his wife's legal fees. It was explained to us
that a spouse is responsible for the other spouse's
necessities: food, clothing, shelter, and legal fees. (That
was in New York, not a community property state.)

Seth

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mcshelden wrote:

- quote -

First off, I'm not going to give you a definite yes/no.

However it should be noted that "support' includes all
amounts (for lack of a better phrase) "ordinary and
necessary" for someone to maintain life.

In fact, publication 501 which treats the subject includes
the phrase "and similar necessities". Also in the list of
proscribed items, legal expenses are not included.

So then, if I had a kid and he had some trouble and I had to
bail him out so to speak, I certainly would include legal
fees in computing value of my support. And for any client,
too.

ChEAr$,
Harlan Lunsford, EA n LA
Thu 10 Feb 2005

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Why would you think that such an item was not included?

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"mcshelden" <mcshelden[at]insightbb.com> wrote
- quote -

The answer is yes, if you paid the legal bills, they add to
support.

--
Paul A. Thomas, CPA
Athens, Georgia
taxman at negia.net

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I have a client who we are trying to decide if she meets the
support for her kid. Of the five tests for a dependant,
four are easily answered, but for the support test we have a
question I can Not find the answer for: Are legal expenses
paid on their behalf includable in the total support for the
year? Food, clothing, shelter, medical, even recreational
cost are addressed but this is not. I've searched through
Kleinrock's Total Tax guide on CD and looked at pub 501
online and asked two CPA's in the office but no idea yet. If
you know the answer, where did you find it?

Thanks for you help.
Mike

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