Hello, for the past year I've been supporting my friend who has been out of work and has never filed taxes because he didn't work a day in his stinking life! Anyhow, I was wondering if I can count him as one of my tax deductions when I file my taxes?
2006-10-26 10:45:45 · 13 answers · asked by Om... 3 in Business & Finance ➔ Taxes ➔ United States
While it is true that you can claim your friend as a dependent (namely, a "qualifying relative"), you absolutely can NOT claim Head of Household for him.
If your friend:
1) lived with you the entire year
2) had less than $3,300 of income ($3,200 was for 2005)
3) is not the "qualifying child" of anyone (which he certainly won't be if he is over 18 and not a full-time student or over 23)
and you:
1) paid more than 1/2 of his support
2) are not claimed as a dependent by anyone else
then you can claim him as a dependent. They are your "qualifying relative". The term "qualifying relative" won't appear on your tax return....just put him down as a dependent. This is probably the most missed dependency on tax returns. People think that if someone is older than so much that they can no longer be dependents. This is wrong.
However, if you are not married, and this totally unrelated person is your only dependent, you MUST file as Single. According to Publication 17 (2005), page 22, Table 2-1, footnote #6, "A person who is your qualifying relative only because he or she lived with you all year as a member of your household is not a qualifying person (for Head of Household)". Sorry about that. This is a good example of why you shouldn't take someone's answer on this forum as gospel. Even if someone (like me) answers your question with an air of authority, we can and do make mistakes. Do your own due diligence.
2006-10-26 16:19:13 · answer #1 · answered by TaxMan 5 · 0⤊ 2⤋
You can claim your friend as a Qualifying Relative for Dependency if he meets ALL the following criteria:
1. Gross Income – The dependent earns less than $3,200 in income during the year,
2. Total Support – You provide more than half of the dependent's total support during the year,
3. Relationship – * The person is a member of your household, and
* The person lives with you for an entire year, and
* The relationship between you and the dependent does not violate local law.
(For example, you may be able to claim friends, boyfriend or girlfriend, or domestic partner as a dependent under the qualifying relative tests. These qualifying relatives must live with you for an entire year, and must meet the other four criteria for dependents (gross income, support, citizenship, joint return).
4. Joint Return – If the dependent is married, the dependent cannot file a joint return with his or her spouse.
5. Citizenship – The dependent must be a citizen or resident alien of the United States, Canada, or Mexico.
IRS link for Dependency Tests: http://www.irs.gov/taxtopics/tc354.html
2006-10-26 10:57:17 · answer #2 · answered by RamsGod 3 · 2⤊ 1⤋
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2016-12-05 06:32:59 · answer #3 · answered by Anonymous · 0⤊ 0⤋
To claim an exemption for a dependent, the dependent must be a qualifying child or a qualifying relative. To be a qualifying relative, your friend must have lived with you all year as a member of your household, have gross income of less than $3,200 for the year and you must provide more than half the person's total support for the year. If this person is a qualifying relative only because he lived with you all year as a member of your household, he is not a qualifying person for filing as head of household. However, you may claim him as a dependent .
2006-10-26 15:15:39 · answer #4 · answered by Jonesy 1 · 0⤊ 0⤋
Actually, if he lived with you the entire year and you provided more than half of his support, then you might be able to. If he did not live with you, or only lived with you part of the year, then no.
2006-10-26 14:17:50 · answer #5 · answered by Judy 7 · 1⤊ 0⤋
If all you said is true, specially about your friend never worked a day in his life, report him, using his social security number, as your dependent and claim yourself as head of household. Good luck! Just maybe IRS won't notice.
2006-10-26 10:52:34 · answer #6 · answered by me_worry? 4 · 1⤊ 1⤋
Absolutely. If your friend lived in your home for the enitre year and made less than $3200.00 (personal exemption) you can claim him/her as a "qualifying relative" and take the dependent exemption.
2006-10-30 03:34:02 · answer #7 · answered by lade40free 2 · 0⤊ 0⤋
Enrolled agent or not, I think RamsGod has it wrong regarding the part about in contravention of local law. In some states such as Michigan, it is illegal for boyfriend/girlfriend, boy/boyfriend, girl/girlfriend to "live in sin". In those states you cannot claim someone who you live with in this type of relationship.
2006-10-26 13:47:42 · answer #8 · answered by irongrama 6 · 0⤊ 3⤋
Nope. Friends, unless you're legally responsible for them and they're disabled, are not dependents (under the IRS code).
2006-10-26 10:47:34 · answer #9 · answered by Anonymous · 0⤊ 2⤋
No. He's not a bona fide "dependent." Do not claim him as a dependent. Do not pass go. Do not collect $200.
2006-10-26 10:48:24 · answer #10 · answered by afreeman20035252 5 · 0⤊ 2⤋