Can he claim his dad or is it taxable?

Question

My fiance pays everything for his dad in Puerto Rico because his dad doesn't have any income, Can he claim his dad even if they don't live together or can he get back in his taxes

He sends his dad monthly payments through western union and sometimes money orders

Well in Puerto Rico is just like here in the United States just that it's not a state we all are obligated to get our Social Security # and all the rules as over here

Answer 1

1) There are two types of dependents. His father is too old to be a qualifying child, so he is a qualifying relative. Certain relatives who are qualifying relatives do NOT have to live with you at all to be claimed as dependents. Parents belong in that camp.

2) His father can't have more than $3,300 (US) of income for 2006. Support from relatives is not considered income. Sounds like he passes this test too.

3) Over 1/2 of his support must come from your fiance. Sounds like this is true too.

4) Your fiance can not be claimed as someone else's dependent. This seems unlikely to be, so he passes this test too.

5) Finally, the person must be a US Citizen, Resident, National, or resident of Canada or Mexico. At first blush, you may think his father doesn't qualify, but according to an IRS notice (link attached), people who are born in Puerto Rico are US Citizens regardless whether they have a SSN or not.

So, if all 5 are good, have your fiance's father get a SSN ASAP or get an ITIN (mentioned in another person's response). Once he gets his ITIN or SSN, you fiance can claim him as a dependent. And, like was stated in other answers, if his father qualifies as a dependent for 2003, 2004, and/or 2005, your fiance can amend those returns as appropriate and get back more from the IRS.

Good luck!

Answer 2

The dependent does not have to live with you, but does have to be a relative, the next thing is they have to pass the citizen or resident test. To meet this test, a person must be a citizen or national of the United States, a resident of the United States, or a resident of Canada or Mexico. If he is a resident of Mexico, which is probably not, then your fiance cannot claim him. This person must also get more than half of the support from him and not be claimed on anyone else's tax return. The father must also get a ITIN, which is a number that identifies him solely for tax purposes, which is done during the process of filing your fiance's tax return, however, if he is not a resident of canada, us, or mexico......then he needs to get residency there before he can be claimed. go to irs.gov for more information if you have questions.

Answer 3

Your fiance may claim his father if dad is a US citizen with a Social Security number, his income is less than $3,300 and your fiance pays more than half of his support. If those facts have applied in past years and the exception was not taken he may amend those returns for the last three years.

Answer 4

Since his father doesn't live with him, he can't be claimed as a dependant.