Bob wrote:
- quote -

Ah I see now, you say "based on what you have written."

Now then, under what circumstances could he claim his friend?

ChEAr$,
Harlan Lunsford, EA n LA

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Bob wrote:
- quote -

That's interesting because a neighbor took in an exchange
student, made sure the young man arrived before December
31st and left after January 1st two years later, and got him
a TIN. He deducted the sudent as a dependent for two years
on his federal return.

He got nit-picker audited for those two years for another
reason. His CPA, who went to the audit for him, told him
the IRS auditor spent less than 30 seconds on that that
issue. My neighbor is Korean, but keeps records like a
German.

Anyone who has no income and lives with you for all days
in a tax year is your dependent on your federal return
UNLESS there is a local ordinance prohibiting the living
arrangement (unmarried cohabitation).

Dick

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"Bob" <RSwensonEsq[at]gmail.com> wrote:

- quote -

Why not? Assuming the friend is a US citizen the friend
meets all the requirements for being a qualifying relative
for dependency purposes. The friend does not qualify the
taxpayer for Head of Household filing status because there's
no relationship by blood or marriage.

--
Phil Marti
Clarksburg, MD

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"Bob" <RSwensonEsq[at]gmail.com> wrote:
- quote -

Why not? It seem to me that he meets the "Qualifying
Relative" test.

1. Not a qualifying child test - obviously

2. Member of household or relationship test - He has lived
there for 1 1/2 years. Only 1 year is required to meet this
test although we don't know how continuous the living
arrangements have been during the year but we can't tell
that from what was posted. (note that a member of the
household does not have to be a "blood" or an in-law -- that
only applies if the person does NOT live with you)

3. Gross income test - He has no income at all.

4. Support test - He lives there, eats there, has no income,
etc. And assuming that he does NOT have savings that he is
using i.e., the boyfriend is paying more then 50% of his
friends support.

So what am I missing? Why can't the boyfriend claim a
dependent for his friend?

--
-Ernie-

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Dick Adams <rdad...[at]smart.net> wrote:
- quote -

I ran the circumstances (lived with T/P all year, not
claimed by anyone else, no income, T/P provided all support)
through CFS TAX Tools flowchart. The answer is: the friend
is a dependent. Now if California accepts federal rules, he
is also a California dependent too. But no Head of
Household.

Linda Dorfmont E.A., CFP, CSA

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"funbun16" <funbu...[at]hotmail.com> wrote:

- quote -

Under the circumstances, it may just be a short putt.

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"funbun16" <funbu...[at]hotmail.com> wrote:

- quote -

California's definition of a dependent is the same as
federal. CRTC Sec 17056 conforms to IRC Sec. 152 as it was
in effect as of January 1 2005 (for purposes of taxable
years beginning in 2005 and 2006 - CRTC Sec. 17024.5).. The
major federal changes in Sec. 152 were enacted in 2004 and
therefore were in effect as of that date.

Katie in San Diego

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funbun16 wrote:

- quote -

Often state rules are different, although I can't speak for
California. Example being in "this" LA, a person may deduct
as an exemption an unrelated party (like a cousin), however
Alabama state law prohibits such.

Check the California web site , unless Nan weighs in first!

ChEAr$,
Harlan Lunsford, EA n LA

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"funbun16" <funbu...[at]hotmail.com> wrote:

- quote -

Your boyfriend CANNOT claim his "friend" as a dependent on
his Federal income tax based on what you've written. See
the Instructions for the 1040 under dependents. Your
boyfriend would be well advised to consult with the IRS or a
tax professional regarding this issue. Check out
http://www.taxes.ca.gov/ for an answer to your California
question. I would seriously doubt that California would
allow that either, though.

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I am trying to do my boyfriends taxes and have a question.
He has a friend who has been staying at his place for 1 1/2
years. My boyfriend lets him sleep on the couch and his
friend also has meals with him. He has no income and no one
is claiming him as a dependent. My question is this. From
what I've read my boyfriend can claim this person as a
dependent on his federal income tax (1040A). On his
California income tax, I'm not sure. I can't seem to find
anything that says you can claim a friend, girlfriend, etc.
(non-relative) in the California income tax code. If you
can claim a person on your Federal income tax as a
dependent, can you claim him on the California income tax?
Are the rules the same?

Please help..this is driving me nuts.
Thank you
funbun

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