claiming a dependent

14 Replies

Accountant Community AllStar

12/29/11 12:00pm PST

See Publication 501. Residency is one of the tests with a few exceptions.

If this does not answer your question hopefully someone else will be along to help.

CTDixie

Allstar

12/29/11 12:03pm PST

@TAXOH....loving that pic ! Go girl !

Accountant Community AllStar

12/29/11 12:07pm PST

Thanks! I like your New Year's one.

Accountant Community AllStar

12/29/11 12:13pm PST

This sounds like one of those questions where there is more to the story than is being posted --------------- as is usually the case.

For the record, I kind of miss that scrawny little Christmas tree. Kind of sad that it got eaten for Christmas dinner.

Accountant Community AllStar

12/29/11 12:21pm PST

IRMN - I was having a hard time understanding the story. Whose address is with the girlfriend - the taxpayer or the child?

CTDixie

Allstar

12/29/11 12:24pm PST

@IRMN.......you don't miss my scrawny tree.....you just miss making fun of it ! But it was delicious !

Accountant Community AllStar

12/29/11 12:33pm PST

TAXOH - Myia says the kid lives with the father, but also implies that the kid lives someplace else. Then you throw the girlfriend into the mix, but is it the girlfriend's kid or is the guy just popluar with the ladies? It's another one of those who's on first posts.

Dixie - I've never tasted roasted pine before, does it taste like chicken?

Accountant Community AllStar

12/29/11 12:38pm PST

Or it could be the kids girlfriend depending on how old the kid is. I think you may have it right that he is just popular with the ladies.

dhhcpa

Accountant Community AllStar

12/29/11 1:04pm PST

@IRMN, you've tased roasted pine? Whatever did that roasted pine do ~~you~~ to you to deserve being tased?

Accountant Community AllStar

12/29/11 1:09pm PST

Tasing it helps cook it faster - kind of like a microwave.

http://www.irs.gov/newsroom/ar...

hulagrl

Contributor

12/29/11 12:41pm PST

The following may help you understand the rules for the child tax credit, and includes some more links for additional research.

Ten Facts about the Child Tax Credit

IRS Tax Tip 2011-29, February 10, 2011

The Child Tax Credit is an important tax credit that may be worth as much as $1,000 per qualifying child depending upon your income. Here are 10 important facts from the IRS about this credit and how it may benefit your family.

Amount - With the Child Tax Credit, you may be able to reduce your federal income tax by up to $1,000 for each qualifying child under the age of 17.
Qualification - A qualifying child for this credit is someone who meets the qualifying criteria of six tests: age, relationship, support, dependent, citizenship, and residence.
Age Test - To qualify, a child must have been under age 17 – age 16 or younger – at the end of 2010.
Relationship Test - To claim a child for purposes of the Child Tax Credit, they must either be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister or a descendant of any of these individuals, which includes your grandchild, niece or nephew. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
Support Test - In order to claim a child for this credit, the child must not have provided more than half of their own support.
Dependent Test - You must claim the child as a dependent on your federal tax return.
Citizenship Test - To meet the citizenship test, the child must be a U.S. citizen, U.S. national, or U.S. resident alien.
Residence Test - The child must have lived with you for more than half of 2010. There are some exceptions to the residence test, which can be found in IRS Publication 972, Child Tax Credit.
Limitations - The credit is limited if your modified adjusted gross income is above a certain amount. The amount at which this phase-out begins varies depending on your filing status. For married taxpayers filing a joint return, the phase-out begins at $110,000. For married taxpayers filing a separate return, it begins at $55,000. For all other taxpayers, the phase-out begins at $75,000. In addition, the Child Tax Credit is generally limited by the amount of the income tax you owe as well as any alternative minimum tax you owe.
Additional Child Tax Credit - If the amount of your Child Tax Credit is greater than the amount of income tax you owe, you may be able to claim the Additional Child Tax Credit.

Links:

Form 8812, Additional Child Tax Credit
Publication 972, Child Tax Credit
Form 1040A, U. S. Individual Income Tax Return
Form 1040A Instructions
Form 1040, U.S. Individual Income Tax Return
Form 1040 Instructions

ArchieLeach

Accountant Community AllStar

12/29/11 1:27pm PST

This sounds like one of those questions where there is more to the story than is being posted --------------- as is usually the case.

@IRMN...I couldn't agree more. The only thing here that annoys me as much as an INCOMPREHENSIBLEQUESTIONINALLCAPS, is a question where the "facts" are spun in such a way that the answer is foreordained. I can just see my answer ending in someone's fishy tax file as "support." Kind of makes me want to append a Circular 230 disclaimer to my answers.

you don't miss my scrawny tree.....you just miss making fun of it ! But it was delicious !

@CTDixie....You ate the tree? You ATE the tree???

Morons. I've got MORONS on my team. Nobody is going to rob us going DOWN the mountain. We have got no MONEY going DOWN the mountain. When we HAVE GOT the money, goin' back UP the mountain, THEN you can sweat.

Accountant Community AllStar

12/29/11 1:41pm PST

I don't know, based on the way she was talking, I kind of thought that tree eating thing was some kind of Texas tradition but evidently that isn't the case.