I have read publication 501 and Topic 851 of IRS. I'm a US Citizen. To claim my Dad who is over 65 as dependent for
2008 Tax Year, the following test must be met:- Residency Test
- Qualifying Relative 2.1 Not a qualifying child test, 2.2 Member of household or relationship test, 2.3 Gross income test, and 2.4 Support test - half of Total support
Here's the situation: My Dad, over 65, will come to US as Permenant Resident Alien (Green Card) on Jun-Sep 2007. He will have SSN. He is still live in Asia and I support 100% of his living cost during 2007. Let's go thru all the test:
- Residency Test - satisfied since he is a Permenant Resident any time during 2007. 2.1 satisfied, since he is not a child 2.2 satisfied since he is my Father 2.3 satisfied since he has 1. Residency Test - satisfied since he is a Permenant Resident any time during 2007. 2.1 satisfied, since he is not a child 2.2 satisfied since he is my Father 2.3 satisfied since he has $0 income 2.4 is the QUESTION income 2.4 is the QUESTION
Here are the questions figuring out half of Total support test, for 2.4, I have to provide Half of the support for
2007: Question 1: If he arrives US on July 1, I have no problem satisfying Half the year of support 2007, right? Question 2: If he arrives to US on Sep 1, can I still claim more than half of total support since I support him 100% while he is in Asia also? Note: he will be a Permanent Resident when he arrives US. Question 3: If he arrives US on Sep 1, can I still claim more than Half support in terms of amount? Since the cost of living in US is a few factor higher than Asia? Example, cost of living from in US Sep 1 to Dec 31 is $4000 vs at Asia his Jan 1 to Oct 31 is $3000? TIA.
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