Phil Marti <prm20871[at]verizon.net> wrote:
- quote -

If they are legally married on 12/31, she is his spouse and
cannot be his dependent.

She could qualify as a personal exemption, however.

--
ArtKamlet at a o l dot c o m Columbus OH K2PZH

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"Kevin" <kevinjpg53[at]spammail.com> wrote:

- quote -

The simpliciest solution is to get divorced on the first
court day in 2008. This presumes his wife signed a POA
for the 2007 return so he can file MFJ.

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"Kevin" <kevinjp...[at]spammail.com> wrote:

<<SNIP> > He plans to have the divorce finalized in December and
- quote -

No.

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >

- quote -

No. I don't see how she could be considered his dependent.

To be a dependent, she would have to be either his
"qualifying child" or his "qualifying relative."

She is not related to him in any of the ways that could make
her a qualifying child (basically a child, sibling, or a
descendent of one of those). "Lived with you for more than
half the year" is one of the other requirements for a
qualifying child, but since she doesn't meet the
relationship test, it doesn't matter that she lived with him
for more than half the year. So she is not his qualifying
child.

She is also not related to him in any of the ways that would
make her a qualifying relative even if she didn't live with
him. For an unrelated person to be considered a qualifying
relative, she would have to have lived with him for the
ENTIRE year. She did not live with him for the entire year,
so she is not his qualifying relative.

Since she does not meet the requirements to be either a
qualifying child or a qualifying relative, she is not his
dependent.

Bob Sandler

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >

"Kevin" <kevinjpg53[at]spammail.com> wrote:

- quote -

I vote "no." Obviously she's not a qualifying child, so
that leaves us with qualifying relative.

In order to be a qualifying relative without a blood or
legal familial relationship, the person must be resident in
your household the entire year. She evidently was not.

Were they still legally married December 31 he could
possibly claim her as a dependent on a Married, Filing
Separately return.

See IRS Publication 501.

--
Phil Marti
Clarksburg, MD

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >

My client and his soon-to-be ex-wife are both naturalized US
Citizens. In the process of planning for their divorce,
full disclosure of assets and income was made, all assets
were appraised, the ink is dry on the property settlement,
she is returning to Poland with her share of the assets this
week, and he doesn't have to make alimony payments.

He plans to have the divorce finalized in December and
remarry immediately. He also wants to claim his ex-wife as
a dependent on his 2007 tax return since she had no 2007
income and they lived together more than half the year.

May this be done?

Kevin

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >