Yes, for tax year 2005 the client can claim the adult son as
a dependent if he meets all these requirements under the
"qualifying relative" test:

1. Client provides over 50% of support for adult son in 2005.
2. Adult son is client's son.
3. Adult son is not a qualifying child for another person in
2005.
4. Adult son had gross income of less than $3,200 during
2005.

Rudy
www.LizcanoTaxServicesLLC.com

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ate wrote:

- quote -

The son would seem to be a "qualifying relative" per Section
152(d). Note that because he does not live with the
taxpayer, he is not a "qualifying child" but your child can
be a "qualifying relative" in that case so long as he is not
a qualifying child for anyone else.

Note that this does mean he might not get the deduction if
the son lived with certain other relatives who could meet
the "qualifying child" test since someone cannot be your
qualifying relative if he/she is the qualifying child of
another taxpayer (Section 152(d)(1)(D)).Can he take this
adult as his dependent, provided son meets the gross income
test?

--
Ed Zollars, CPA
Podcast located at http://ezollars.libsyn.com

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Kate wrote:

- quote -

Maybe Yes or maybe No.

Maybe No.

Assuming we are dealing with a child who fails the age test,
the child may still be the qualifying child (QC) of another
taxpayer. If the child is considered to be permanently and
totally disabled and is living with a grandparent or sibling
he would be a QC to that relative. Under this set of
circumstances, the parents could not claim an exemption

Maybe Yes.

As long the child is not the QC to another taxpayer, then
the child would be a qualifying relative to his parents if
he passes the GI test.

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- quote -

Yes, if the son meets all the requirements to be a
qualifying relative (one of which is the gross income test).
See Step 4 on page 20 of the IRS instructions for Form 1040.
The son is not a qualifying child of the client because he
didn't live with the client, so steps 1, 2, and 3 don't
apply.

Bob Sandler

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- quote -

Yes, assuming son also meets citizen/resident and not MFJ
with spouse rules, he meets all five tests for qualifying
relative, without any consideration of disability.

--
Don EA in Upstate NY

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Client has an adult son who does not live with him & his
wife, but who is bipolar, cannot hold a job and is fully
supported by client & wife. He pays for son's child support,
rent, etc.

Can he take this adult as his dependent, provided son meets
the gross income test?

Kate Botella, EA

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