Can one theoretically claim as a dependent, someone who isn't living with them?

Gurus,

Can one theoretically claim as a dependent, someone who isn't living with
them?

--
Spin

"Spin" <> wrote
> Can one theoretically claim as a dependent,
> someone who isn't living with them?



Not only in theory, but in reality.

A parent _can_ claim a child that doesn't live with them.

A child _can_ claim a parent that doesn't live with them.

Spouses _can_ file jointly even though they don't live together.

And there are several other examples.

See Pub 15, page 25 http://www.irs.gov/pub/irs-pdf/p17.pdf

They must be either a "qualifying child" or a "qualifying dependent".

Otherwise, you can't just claim anyone you want.




--
Paul A. Thomas, CPA
Watkinsville, Georgia

He just plays one on the internet.

X-No-archive: yes
In
news:161e5dba-6971-4f95-9292-,
Jackney Sneeb <> mused:
> He just plays one on the internet.

That's probably true, but then again, you just play someone who
subscribes to the anarchist philosophy on the internet as well.

For instance, if there's any place on Earth that you'd claim as your
home, and in which you'd only allow people to be by your leave, then
you are an authoritarian. Is there any such place you call home,
Malloy?

"AllYou!" <> wrote in message
news: eonecommunications...
> That's probably true, but then again, you just play someone who subscribes
> to the anarchist philosophy on the internet as well.
>
> For instance, if there's any place on Earth that you'd claim as your home,
> and in which you'd only allow people to be by your leave, then you are an
> authoritarian. Is there any such place you call home, Malloy?

Interesting back and forth on this thread, all.

Anyway, to Paul, THANK YOU.

"Spin" <> writes:

> Can one theoretically claim as a dependent, someone who isn't living
> with them?

For personal exemptions, a "dependent" is a qualifying child _or_ a
qualifying relative.

A qualifying child must live with you for more than half of the year,
but a qualifying relative doesn't necessarily have to - the person
must be related to you in one of the qualifying ways, have gross
income less than $3400 and you must supply more than half the person's
total support for the year.

For more details see IRS pub 501.

http://www.irs.gov/pub/irs-pdf/p501.pdf


--
Plain Bread alone for e-mail, thanks. The rest gets trashed.
No HTML in E-Mail! -- http://www.expita.com/nomime.html
Are you posting responses that are easy for others to follow?
http://www.greenend.org.uk/rjk/2000/06/14/quoting