Claiming dependent...Fed/State the same rules?

Your boyfriend CANNOT claim his "friend" as a dependent on his Federal income tax based on what you've written. See the Instructions for the 1040 under dependents. Your boyfriend would be well advised to consult with the IRS or a tax professional regarding this issue. Check out

for an answer to your Californiaquestion. I would seriously doubt that California wouldallow that either, though.

California's definition of a dependent is the same as federal. CRTC Sec 17056 conforms to IRC Sec. 152 as it was in effect as of January 1 2005 (for purposes of taxable years beginning in 2005 and 2006 - CRTC Sec. 17024.5).. The major federal changes in Sec. 152 were enacted in 2004 and therefore were in effect as of that date. Katie in San Diego

Often state rules are different, although I can't speak for California. Example being in "this" LA, a person may deduct as an exemption an unrelated party (like a cousin), however Alabama state law prohibits such. Check the California web site , unless Nan weighs in first!

ChEAr$, Harlan Lunsford, EA n LA

Under the circumstances, it may just be a short putt. :)

Why not? Assuming the friend is a US citizen the friend meets all the requirements for being a qualifying relative for dependency purposes. The friend does not qualify the taxpayer for Head of Household filing status because there's no relationship by blood or marriage.

-- Phil Marti Clarksburg, MD

Why not? It seem to me that he meets the "Qualifying Relative" test.

1. Not a qualifying child test - obviously
2. Member of household or relationship test - He has lived there for 1 1/2 years. Only 1 year is required to meet this test although we don't know how continuous the living arrangements have been during the year but we can't tell that from what was posted. (note that a member of the household does not have to be a "blood" or an in-law -- that only applies if the person does NOT live with you)
3. Gross income test - He has no income at all.
4. Support test - He lives there, eats there, has no income, etc. And assuming that he does NOT have savings that he is using i.e., the boyfriend is paying more then 50% of his friends support. So what am I missing? Why can't the boyfriend claim a dependent for his friend?

--

-Ernie-

Ah I see now, you say "based on what you have written."

Now then, under what circumstances could he claim his friend?

ChEAr$, Harlan Lunsford, EA n LA

That's interesting because a neighbor took in an exchange student, made sure the young man arrived before December

31st and left after January 1st two years later, and got him a TIN. He deducted the sudent as a dependent for two years on his federal return.

He got nit-picker audited for those two years for another reason. His CPA, who went to the audit for him, told him the IRS auditor spent less than 30 seconds on that that issue. My neighbor is Korean, but keeps records like a German.

Anyone who has no income and lives with you for all days in a tax year is your dependent on your federal return UNLESS there is a local ordinance prohibiting the living arrangement (unmarried cohabitation).

Dick