dependent status

- D
- dgm
  
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posted
15 years ago

Fri, Mar 27, 2009 6:58 PM

My nephew and his fiance had a baby together last year. They bought a house and moved in together in May. She is 18 years old and does not work outside the home. He lives in SC, if that will make a diffeence. Can he claim her as a dependent on his tax return this year even though they are not yet married?

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- S
- Stuart A. Bronstein
  
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posted
15 years ago

Fri, Mar 27, 2009 7:18 PM

Apparently SC is a common-law marriage state. From what I've seen, to be married there all they need is the intent to be married. If they've ever told or implied to anyone that they were married, then they may well be.

And if they're not considered married now, if they file a joint tax return that may just do it for them.

Stu

- H
- Harlan Lunsford
  
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posted
15 years ago

Fri, Mar 27, 2009 9:12 PM

Maybe SC IS a common law state, but that doesn't mean they want to represent themselves as married.

However to the OP, if she were a member of his household for the ENTIRE year, he may claim her as a dependent.

ChEAr$, Harlan Lunsford, EA n LA

- D
- Dick Adams
  
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posted
15 years ago

Fri, Mar 27, 2009 9:30 PM

Since they moved in together in May 2008, she is NOT his dependent. Rule is "all year".

If their child was born on or before 12/31/2008, he can file as Unmarried Head of Household. Otherwise he has to file single.

There is a Utah case where the IRS sucessfully challenged a common law marriage on the grounds that there had never been a "Present Tense" agreement to be married.

I am the high priest of "Living in Sin for Fun and Profit". Living in sin can be better than being married. It is well-known that you get treated better before marriage than afterwards. My Mothers-in-Law treated me like the catch of a lifetime before I married their daughter. After marriage, they both became the "Mother-in-Law from Hell".

I presume ending a non-marital relationship is less costly financially and emotionally. So my advice is do not get married unless you want to be married and tax purposes is not usually a sound reason to get married.

Dick