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Dependent Income

sxabdalla
Level 2

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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Accepted Solutions
Bsch4477
Level 4
Level 4

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. 

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5 Comments 5
Just-Lisa-Now-
Level 15
Level 15

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


♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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sxabdalla
Level 2

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.

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Bsch4477
Level 4
Level 4

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. 

TaxGuyBill
Level 15

Does the student live with his older brother?

What about the parents?  Do the parents live there too?  If so, is their income over $21,000?

sxabdalla
Level 2

No parents. Just the two brothers. Thanks!

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