Following is a list of information for Michael and Diana Lapin for the tax year 2019. Michael and Diana are married. Michael is a lawyer working for a Native American law firm, Native American Justice, Inc. Diana works part-time for Creation, a genetic research lab. Shelleka Harrison (Edward’s girlfriend), she is 24 years old and she lived with the Lapins all year. She works part-time earning $4,200. Assume that all other requirements are met by each potential dependent. Can the Lapin claim her as a dependent for tax purposes?
As per the question, Michael and Diana Lapin are married.Shelka Harrison , 24 year old has lived with the Lapin's all year and is earning $4,200. Further, all other requriements are met by potential dependent.
The above question falls under the category of Qualifying relative requriements, which clearly states that the following conditions needs to be fulfilled for the same:
1. Not a qualifying child for any other person.
2. Can be related as a member of household i.e; living with the potential dependent for entire year.
3. Gross income of the person is less than $4,200
4. Potential dependent must have provided more than half of the individual's total support during the year.
In the above case, Shelka Harrisson cannot be claimed as a dependent as she earns $4,200, which has breached the 3rd condition.
Thsu, Lapin cannot claim her as a dependent for tax purpose.
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