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Subject Author Date
Claiming dependent...Fed/State the same rules? funbun16 03-26-2007
Posted by Dick Adams on March 28, 2007, 5:15 pm
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 Bob wrote:

>> 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?

> 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.

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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Posted by Katie on March 27, 2007, 12:43 am
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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.

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

<< ======================================================= >>
<< 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. >>
<< ======================================================= >>

Posted by Harlan Lunsford on March 27, 2007, 12:43 am
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funbun16 wrote:

> 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?

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

<< ======================================================= >>
<< 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. >>
<< ======================================================= >>

Posted by Dick Adams on March 27, 2007, 12:43 am
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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.

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

<< ======================================================= >>
<< 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. >>
<< ======================================================= >>

Posted by DORFMONT@aol.com (Linda Dorfmo on March 28, 2007, 5:15 pm
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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. =A0From
>> 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. =A0I 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.

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

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

<< ======================================================= >>
<< 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. >>
<< ======================================================= >>

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