Taxpayer makes about $11000. 15year old son receives $ 15000 from social security due to deceased Dad. It is not saved - it is used for living expenses. Mother has no other income though she owns her house due to money received from her mother who is now deceased. It would seem to me that son can not be a qualifying child because he is providing over half of his support. I want to be sure as taxpayer's refund will be significantly lower if she does not have him as a QC. Thanks for any input.

Reply to this post | Go to top

>>taxpayer's refund will be significantly lower if she does not have him as a QC<<

Well, yes--but wouldn't her living costs be significantly higher if she DID have him as a QC for purposes of claiming a dependent?

By the way, what do you call significanly lower? I calculate that with standard deduction and personal exemption she's only up for a few hundred dollars max anyway, which at just a point or two seems to me like a pretty comfortable effective tax rate. And she still gets ten times that as EIC if what she "makes" is from a job.

Reply to this post | Go to top

To clarify - Client rec'd about $ 11000 in wages. Her son can be her QC for EIC purposes because the support test does not apply. She will however lose the $ 1000 child tax credit and exemption and HOH status because the support test is not met (he would appear to provide over half his support). Does this sound right?

Reply to this post | Go to top

I thought payments recvd from SSA does not count towards support when claiming parents. Why would it count claiming children?

QF pg 4-11

Reply to this post | Go to top

It doesn't count for the gross income test. It does count for the support test. Different tests.

Reply to this post | Go to top