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Subject Author Date
Senior Dependent after detail research NewYorker 03-18-2007
Posted by NewYorker on March 18, 2007, 2:37 am
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 I have read publication 501 and Topic 851 of IRS. I'm a US
Citizen. To claim my Dad who is over 65 as dependent for
2008 Tax Year, the following test must be met:

1. Residency Test
2. Qualifying Relative
2.1 Not a qualifying child test,
2.2 Member of household or relationship test,
2.3 Gross income test, and
2.4 Support test - half of Total support

Here's the situation:
My Dad, over 65, will come to US as Permenant Resident Alien
(Green Card) on Jun-Sep 2007. He will have SSN. He is
still live in Asia and I support 100% of his living cost
during 2007.

Let's go thru all the test:
1. Residency Test - satisfied since he is a Permenant
Resident any time during 2007.
2.1 satisfied, since he is not a child
2.2 satisfied since he is my Father
2.3 satisfied since he has $0 income
2.4 is the QUESTION

Here are the questions figuring out half of Total support
test, for 2.4, I have to provide Half of the support for
2007:

Question 1:
If he arrives US on July 1, I have no problem satisfying
Half the year of support 2007, right?

Question 2:
If he arrives to US on Sep 1, can I still claim more than
half of total support since I support him 100% while he is
in Asia also? Note: he will be a Permanent Resident when he
arrives US.

Question 3:
If he arrives US on Sep 1, can I still claim more than Half
support in terms of amount? Since the cost of living in US
is a few factor higher than Asia? Example, cost of living
from in US Sep 1 to Dec 31 is $4000 vs at Asia his Jan 1 to
Oct 31 is $3000?

TIA.

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Posted by Phil Marti on March 20, 2007, 2:06 am
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> Here are the questions figuring out half of Total support
> test, for 2.4, I have to provide Half of the support for
> 2007:
>
> Question 1:
> If he arrives US on July 1, I have no problem satisfying
> Half the year of support 2007, right?
>
> Question 2:
> If he arrives to US on Sep 1, can I still claim more than
> half of total support since I support him 100% while he is
> in Asia also?

It's more than 50% for the entire year. The 100% you're
providing is moe than 50%. You can claim him for 2007.

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

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