billw wrote:
- quote -

Bill, that EIC is for children, not siblings.

ChEAr$,
Harlan Lunsford, EA n LA
Mon 21 Mar 2005

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Big Axe wrote:

- quote -

You might even be able to take the Earned Income Credit for
him as there is no age limit for disabled dependents.

bill

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Arthur L. Rubin wrote:
- quote -

A small technical point: I think it is possible to be a
Mexican or Canadian citizen and not be a resident of those
countries. US tax law specifically states that to meet the
dependency test, the person must either be a US citizen , US
resident, Mexican Resident or Canadian Resident.

--
Alan
http://taxtopics.net

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Big Axe wrote:

- quote -

I see three tests that you may or may not meet.

First, he must be US, Mexican, or Canadian citizen or a
legal resident of the US. (Seems likely, but I try to avoid
making unnecessary assumptions.)

Second, you must supply over half of his support. Medical
expenses you pay for him count (and are medical deductions
for you, if he meets the first two tests.)

Third, he must have less than the personal exemption amount
(around $3000) in gross income. (Social Security is
disregarded.)

If you file a joint return, you meet the relationship test.
On an individual return, it might not apply unless he stayed
with you the whole year.

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"Big Axe" <Big_Ax_To_Grind[at]trini.com> wrote

- quote -

He probably does meet the requirements of being your
dependent, save for any income issues.

File Form 1040 or 1040A. If you pay a substantial amount in
medical (for him, you and your spouse) take that on Schedule
A of the 1040.

--
Paul A. Thomas, CPA
Athens, Georgia

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You use your regular form, 1040A or 1040. name goes on line
6c. Under relationship put Brother (for your wife). Make
sure he passes all 5 tests for a dependent.

Missy Doyle

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"Big Axe" <Big_Ax_To_Grind[at]trini.com> wrote:

- quote -

Maybe. There are five tests for dependency, and he meets at
least one of them. To see if he meets the other four, get
IRS Publication 501.

If he qualifies as your dependent you list him in the
Dependents section of your return.

--
Phil Marti
Clarksburg, MD

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Big Axe wrote:

- quote -

There's more to it than you stated, but you did pass one
hurdle based on what was given: You meet the relationship
test. There are 4 more tests to meet.

Dependents are claimed on the front page of form 1040 (or
1040A).

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- quote -

See if he meets the 5 dependency tests beginning on page 11
of IRS Publication 501. It doesn't matter how much you do
for him. The question will probably come down to how much
income he has (the gross income test) and how much of his
support you pay for (the support test).

- quote -

If it turns out that he meets all 5 tests and you can claim
him as a dependent, you just list him as a dependent on line
6c of your Form 1040 or 1040A. There are no special forms.

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My wife's brother came to live with us last year. He is
disabled so we have to do every thing for him. My question
is if we can claim him as a dependent. If the answer is
yes, I would like to know what forms to file.

Thanks in advance.

Mr. Ruler

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