Question

CAN HE CLAIM THEM? Michael Cole (123-45-6789) lives at 123 Main Street, Towson, MD 21252. Michael, a single taxpayer, age 68, provided 100% of his cousin’s support. The cousin (First name: Michael’s cousin, Last name: Cole, SSN: 222-33-4444) lives in Arizona. In addition, he provided 80% of his father’s support. His father (First name: Michael’s father, Last name: Cole, SSN: 111-22-3333) lives alone in Delaware. Both his cousin and his father had gross income of $4,000 during the year. Michael is an accountant.

Answer 1

1 The Cousin cannot be claimed as dependent since the requirement of the dependent living in the home of Michael Cole in his home for the whole year is not met.

The income of his cousin is below the personal exemption limit of $4050, but she cannot be claimed as dependent because the cousin is not living in the home of Michael Cole

.2 Michael Cole can claim his father as dependent. For close relatives like parent, grand parent, siblings, niece or nephew, the requirement of staying in the same home does not apply. Michael is providing more than 50% of his father’s support