<scottwashburn[at]comcast.net> wrote:

- quote -

<snip
- quote -

Probably not, but there isn't enough detail in your post for
a definite answer. See IRS Publication 501.

--
Phil Marti
Clarksburg, MD

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scottwashburn[at]comcast.net wrote:

- quote -

Assuming he is not your qualifying child (either under age
19 or under age 24 and a full time student or totally &
permanently disabled & not the qualifying child of someone
else) the only way you could claim an exemption for him is
if his gross income is under $3300 (2006 tax year).

For more details and all the rules on claiming dependency
exemptions see the IRS site:
http://www.irs.gov/publications/p501/ar02.html#d0e3290

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scottwashburn[at]comcast.net wrote:

- quote -

If he makes more than $3,300 during 2006, he cannot be your
dependent. Any "suppport" you provide is merely a GIFT, and
does not provide any tax break for you.

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scottwashburn[at]comcast.net asked:

- quote -

You _may_ be able to claim him as a dependent because he is
a "Qualifying Relative." There are four tests: He must not
be a "qualifying child" of someone else; he must be a member
of your household or fulfill relationship qualifications
(which he does, as your brother); you must pay more than
half the cost of his total support during the tax year; and
finally -- and often, most difficult -- he must not have
taxable gross income of $3,200 or more.

A complete explanation is given in Pub 17 -- which is
available to view online at www.irs.gov, in HTML (See page
26 in the tax year 2005 edition.)

Bill

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<scottwashburn[at]comcast.net> wrote:

- quote -

He's your dependent if he is your qualifying child or, if
not, if he is your qualifying relative.

(Under some circumstances, a brother can be a qualifying
child.)

If he is at least age 24 and not permanently disabled, he is
not your qualifying child. If 19-23 and not a full time
student, he is not your qualifying child.

If he had more than $3200 (in 2005, 3300 in 2006) of gross
income, he is not your qualifying relative.

If you think he might be one or 'tother, there is a much
longer description of these rules in IRS Publication 501.

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

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My brother lives with me in my house. He's a writer who has
been down on his luck for some time. He gets odd jobs and
does pay taxes, but I'm supporting him from day to day. In
addition to living quarters I provide him with food, heat,
electricity, phone and Internet service, soap, laundry
detergent, etc. etc. Basically I provide everything except
spending money. Can I claim him as a dependent or get any
sort of tax relief for the several thousand dollars a year I
spend supporting him?

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