{"id":1513,"date":"2021-07-14T16:07:55","date_gmt":"2021-07-14T16:07:55","guid":{"rendered":"https:\/\/www.yhabarillc.com\/?p=1513"},"modified":"2022-08-13T11:19:01","modified_gmt":"2022-08-13T11:19:01","slug":"irs-rules-and-exceptions-for-claiming-tax","status":"publish","type":"post","link":"https:\/\/www.yhabarillc.com\/index.php\/2021\/07\/14\/irs-rules-and-exceptions-for-claiming-tax\/","title":{"rendered":"IRS Rules and Exceptions for Claiming Tax Dependents"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">What is the Difference Between a Live-In Parent and a Dependent One?<\/a><\/li>\n<li><a href=\"#toc-1\">Tax considerations for life insurance, long-term care, and accelerated death benefits<\/a><\/li>\n<li><a href=\"#toc-2\">Support requirement<\/a><\/li>\n<li><a href=\"#toc-3\">Nonresident or Part-Year Resident Claimant<\/a><\/li>\n<li><a href=\"#toc-4\">Who qualifies for the tax Credit for the Elderly or Disabled?<\/a><\/li>\n<li><a href=\"#toc-5\">Home ownership benefits<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"252px\" alt=\"Steps To Claiming An Elderly Parent As A Dependent\"\/><\/p>\n<p>The decedent met the filing requirements described in this publication at the time of his or her death. You may have to pay a penalty if you are required to file a return but fail to do so.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"Steps To Claiming An Elderly Parent As A Dependent\"\/><\/p>\n<p>A qualifying relative is a member of your family or a friend who is designated by the IRS as a tax dependent. This means that a taxpayer must provide financial support for that relative or friend during most of the year. Children who are permanently or completely disabled can be claimed as dependents for their entire lives if they meet the other criteria for qualifying children. Finally, the claimant must add the income that decedent would have earned, received, or realized for each income class had decedent lived the entire taxable year and carried on his or her affairs in the ordinary course. If you contribute toward the support of a parent or other relative , you could be entitled to claim the person as a dependent.<\/p>\n<h2 id=\"toc-0\">What is the Difference Between a Live-In Parent and a Dependent One?<\/h2>\n<p>Go to IRS.gov\/SocialMedia to see the various social media tools the IRS uses to share the latest information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy  and security are our highest priority. We use these tools to share public information with you. Go to IRS.gov\/Coronavirus for links to information on the impact of the coronavirus, as well as tax relief available for individuals and families, small and large businesses, and tax-exempt organizations. You may also be able to access tax law information in your electronic filing software.<\/p>\n<ul>\n<li>Review your loved one\u2019s income, assets, and benefits to be sure.<\/li>\n<li>You paid more than half the cost of mortgage, rent, or managing your parent\u2019s home.<\/li>\n<li>Filing Requirements for Most TaxpayersDeceased PersonsDeath of spouse.<\/li>\n<li>Grace gets social security benefits of $2,400, which she spends for clothing, transportation, and recreation.<\/li>\n<li>The facts are the same as in Example 1 except your AGI is $25,000 and your mother&#8217;s AGI is $21,000.<\/li>\n<li>If you are a resident alien for the entire year, you must follow the same tax rules that apply to U.S. citizens.<\/li>\n<\/ul>\n<p>The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. This exception also applies if the child was lawfully placed with you for legal adoption and the child lived with you for the rest of the year after placement. You generally can&#8217;t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.<\/p>\n<h2 id=\"toc-1\">Tax considerations for life insurance, long-term care, and accelerated death benefits<\/h2>\n<p>If you have questions about claiming dependents or what tax credits are available to you, talk to a tax lawyer. The person&#8217;s taxable income must be very low\u2014no more than $4,400 in 2022.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"Steps To Claiming An Elderly Parent As A Dependent\"\/><\/p>\n<p>They\u2019re married, filing jointly with a spouse who is under 65, with a combined gross income of $26,100 or more. They\u2019re married, filing jointly with a spouse who is also over 65, with a combined gross income of $27,400 or more.<\/p>\n<h2 id=\"toc-2\">Support requirement<\/h2>\n<p>The filing requirements apply even if you owe no tax. Husband\/Wife &#8211; Your spouse, whom you live with, does not work and you generate all the income for your family through work and provide all of their support. You can not claim your spouse as a dependent or qualifying relative; when you are married, <a href=\"https:\/\/turbo-tax.org\/\">https:\/\/turbo-tax.org\/<\/a> you will file a joint return or a separate return. Regardless, the IRS and states do not allow you to claim your spouse as a dependent. Generally, married filing jointly is more beneficial. Except your friend had wages of $1,500 during the year and had income tax withheld from her wages.<\/p>\n<div style=\"display: flex;justify-content: center;\">\n<blockquote class=\"twitter-tweet\">\n<p lang=\"en\" dir=\"ltr\">Claiming a minor child as a dependent is pretty cut and dry. Claiming a senior parent who collects SS is much more complicated. See: Steps to Claiming an Elderly Parent as a Dependent <a href=\"https:\/\/t.co\/dUHR34i8TQ\">https:\/\/t.co\/dUHR34i8TQ<\/a><\/p>\n<p>&mdash; He Said What?! (@mypoliticsplace) <a href=\"https:\/\/twitter.com\/mypoliticsplace\/status\/1245684339096109056?ref_src=twsrc%5Etfw\">April 2, 2020<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/div>\n<p>Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. To make this election, you must check the box on line 18 of Schedule A. In 2021, you are allowed a charitable contribution deduction for cash contributions of up to $300 ($600 if married filing jointly) if you don&#8217;t itemize your deductions.. If your spouse died in 2021 before reaching age 65, you can&#8217;t take a higher standard deduction because of your spouse. Even if your spouse was born before January 2, 1957, he or she isn&#8217;t considered 65 or older at the end  of 2021 unless he or she was 65 or older at the time of death. If you have a child who was placed with you by an authorized placement agency, you may be able to claim the child as a dependent.<\/p>\n<h2 id=\"toc-3\">Nonresident or Part-Year Resident Claimant<\/h2>\n<p>So if your toddler lives with your parents, for example, and he meets all the tests to be their qualifying child, you can\u2019t also claim him as your qualifying relative. If your child gets a job and provides at least half of her own financial support, you can\u2019t claim the child as a tax dependent. However, support generally includes household expenses such as rent, groceries, utilities, clothing, unreimbursed medical expenses, travel costs and recreation expenses. If you are married filing a separate return and your spouse itemizes deductions, <a href=\"https:\/\/turbo-tax.org\/steps-to-claiming-an-elderly-parent-as-a-dependent\/\">Steps To Claiming An Elderly Parent As A Dependent<\/a> or if you are a dual-status alien, you can&#8217;t take the standard deduction even if you were born before January 2, 1957, or are blind.. The standard deduction for a decedent&#8217;s final tax return is the same as it would have been had the decedent continued to live. However, if the decedent wasn&#8217;t 65 or older at the time of death, the higher standard deduction for age can&#8217;t be claimed. If the support of the child is determined under a multiple support agreement, this special support test for divorced or separated parents doesn&#8217;t apply.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content What is the Difference Between a Live-In Parent and a Dependent One? Tax considerations for life insurance, long-term care, and accelerated death benefits Support requirement Nonresident or Part-Year Resident Claimant Who qualifies for the tax Credit for the Elderly or Disabled? Home ownership benefits The decedent met the filing requirements described in this publication [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[247],"tags":[],"class_list":["post-1513","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/posts\/1513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/comments?post=1513"}],"version-history":[{"count":1,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/posts\/1513\/revisions"}],"predecessor-version":[{"id":1514,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/posts\/1513\/revisions\/1514"}],"wp:attachment":[{"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/media?parent=1513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/categories?post=1513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yhabarillc.com\/index.php\/wp-json\/wp\/v2\/tags?post=1513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}