is this tax fruad?

Question

i have came to a delima. we have a child but or mother-in-law has gardianship of her, temp. gardianship. we have had her for 9 months out of the year. not the mother-in-law. so we want to file our taxes and wonder if we can claim our child being we have had her for the 9 months . but what will the gardianship do? please help. e-mails to [e-mail] thanks

Answer 1

As long as you pass the following tests, you can claim your own children, and guardianship doesn't matter:

1--Relationship test (you have to be related to whom you claim)

2--Residence test (you have to live with them for more than half the year)

3--Age requirement (the child has to be under 19 years in age or under 24 and in college or is disabled)

4--Joint return test (the child can't be filing a joint return with a spouse)

5--Citizen or resident of the US

6--Self-support test (the child can't be supporting themself)

Answer 2

In order to be your dependents, your child must meet the following tests:

Qualifying child or qualifying relative tests;
Dependent Taxpayer test;
Citizenship or resident test; and
Joint return test

Support Test (To Be a Qualifying Child)
To meet this test, the child cannot have provided more than half of his or her own support for the year.

This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or is not support, see Support Test (To Be a Qualifying Relative), later. If you are not sure whether a child provided more than half of his or her own support, you may find Worksheet 1 helpful

Cost of Keeping Up a Home


Amount
You
Paid Total
Cost
Property taxes $ $
Mortgage interest expense
Rent
Utility charges
Upkeep and repairs
Property insurance
Food consumed
on the premises
Other household expenses
Totals $ $

Minus total amount you paid ( )

Amount others paid $

If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home.

Answer 3

If you can prove that the child lived with you for more than six months out of the year, you can claim said child on your taxes.

Answer 4

The child lived with you over half of the year, and you are her parents - you can claim her on your tax return.

Answer 5

How did the guardianship come to be?

http://www.irs.gov/publications/p501/ar02.html#d0e3270

Should answer this question for you.
You may ask the attorney or agency which granted the guardianship....

If your M-I-L is providing a home and care and did so for most of 2006, you would do her a disservice by claiming this child......