AboutJohn Stancil, CPA Expertise I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I teach tax and accounting at a small church-related college. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a part time tax practice for over 30 years. I am a member of the AICPA, National Society of Tax Professionals, and the Institute of Management Accountants.
Experience I hold a doctorate in Accounting, and four professional certifications: CPA, CMA, CFM, and CIA. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I write a monthly tax column for the local newspaper.
Question I have a room mate who has not worked, filed taxes, or paid anything towards living expenses since January 2006. Since I provide more than 50% of his support, can I claim him as a dependent and use as a deduction? He has a past income tax liability from 5 years ago. If I can claim him would that unpaid tax liability interfere with my claim?
Answer Hans,
You can take his as a dependent if all of the following conditions are met:
1. You provide over half his support.
2. His gross income is under $3,450 (2008).
3. He resided with you for the entire year.
His past tax liability should not affect your tax situation.
