Dependent Income

Forum|Forum|6 years ago
February 23, 2020
5 replies
22 views

Can an older brother with $21,000 income claim 19 years full-time student brother with $15,00 as qualifying child? The younger brother will still file his own tax return.

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Best answer by Bsch4477

The issue is whether the younger brother provided more than 50% of his own support. The amount of income (for qualifying child) of the “child “ is not relevant. For example, if a child were a model or actor and earned $100,000 a year and that income was put in a trust and not used for the support of the child, that child could be claimed as a dependent by the parent.

Just-Lisa-Now-

Intuit Community Champion

Is the younger brother with the 15K providing more than 50% of his own support?

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S

sxabdallaAuthor

Level 3

That is what is being said but the income for the two brothers are close 21K vs 15K. They meet every other test but the "more than "50%" support test is not questionable. So if the older brother claims he provides more than 50% of the younger brother, is that reasonable?

Thanks for the help.

B

Bsch4477

Answer

Intuit Community Champion

The issue is whether the younger brother provided more than 50% of his own support. The amount of income (for qualifying child) of the “child “ is not relevant. For example, if a child were a model or actor and earned $100,000 a year and that income was put in a trust and not used for the support of the child, that child could be claimed as a dependent by the parent.