Can a 40 year old "Deadbeat" have his Mommy claim him on her income tax, to avoid IRS interception?

Answer 1

Only if ALL of the following tests are met (I've left out a few that obviously do not apply):

1. He doesn't file a joint return with anyone.

2. He has less than $3,400 in gross income for 2007.

3. His mother provides more than 50% of his total support for the year.

Most likely the gross income test is the one that will clobber that attempt. And even if she does claim him, any refund he'd be entitled to would still be subject to capture so this won't work unless he deliberately refuses to file and therefore let the government keep his refund. I know a couple of mean-spirited SOBs like that. Sad, useless trash IMHO. The courts CAN order him to file though and toss him in jail for contempt if he fails to do so. I've seen that happen a few times.

Answer 2

What do you mean, "avoid IRS interception?" If you mean "not offset any tax refund to pay delinquent child support," AND he meets the tests for mommy to claim her little deadbeat son who is not taking care of her grandchildren and he does not file a return then yes; IRS will not be able to offset the refund because there will not be one. If he files a return of his own and has a refund, it doesn't matter who is entitled for the exemption for his sorry deadbeat body because IRS will offset it.

Answer 3

What is he trying to avoid? Having *his* income tax refund taken? For what, back taxes or back child support?

Mom can or can not claim his as a dependent on her tax return. She has to meet lots of tests, the hardest of which are his making less than $3400 and her showing she supported him. That merely increases *her* refund.

In order for him not to have a filing requirement (as a dependent) he's got to make less than $5350. If he makes more, he's got to file. If he owes the IRS back taxes, they may file for him after 2 years have expired. If he owes child support, the ex may never see the money. (The IRS wouldn't file for him if he didn't owe back taxes, the government would let the refund default to the national debt.)

Answer 4

There are a number of rules that must be met for his mom to claim him - for example if his gross income for the year is over $3400 she can't. But even if she can, that won't have anything to do with his refund, if he has one, being intercepted - it might make his refund less if someone else claims him, but that doesn't avoid the IRS intercepting whatever refund he has.

Sounds like a real poor plan to me - it's lose lose.

Answer 5

The mother cannot put the son's income on her tax return. The son's income is his own. If he is required to file, he has to file.

If the mother is able to claim the son, she can do so and possibly reduce her taxes owed. This will have no effect on the son's tax liability. He has to live with her all year, have less than $3,400 of income subject to tax, and she has to support him more than 50% in order for her to claim him. If she claims him, he cannot take his own exemption.

There is no tax benefit for the son to file and not claim himself if he is able to claim himself. His refund will be reduced, and any amounts that are taken for debts such as child support will not be reduced as much as possible. His best course of action is to file, claim himself if he is not a dependent of his momma, and pay down his debts as fast as possible.

Oh, if momma can claim her 40-year old son who is not disabled, she still cannot file as head of household, since he is not a qualifying child.

Answer 6

Only if she provided more than half of his living expenses for the entire year. They figure it up someway. He has to live with her and well, if he didn't work. Deadbeats don't you just hate them?

Answer 7

Who claims a person is never discretionary, except sometimes where the person being claimed is a child of divorced or separated parents. Since he is an adult, there is one and only one person who is entitled to claim him. Depending on facts not stated in your question, either only he can claim himself and she cannot, or only she can and he cannot, or neither of them can.