Tax Law (Questions About Taxes)/dependent

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Question
My son is going to international high school overseas for the 2009/2010 school year supported by our relatives there, can he still be declared as a dependent for this year? We also plan that he will finish his high school education in that school, how will that effect the following years?

Answer
Donna,

In order for you to claim your son, he has to be in the US for some part of the year

For a taxpayer to claim a person as a qualifying child, the "child" must be:

  1. the taxpayer's son, daughter, stepchild, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister; or the child, grandchild, great-grandchild, etc. of the taxpayer's son, daughter, stepchild, etc.,
  2. under 19 at the end of the tax year (or under 24 if a student)
  3. must have lived with the taxpayer for more than half the year, and
  4. the child must not have provided more than half of his or her own support for the year.

Reference:  http://www.taxalmanac.org/index.php/Discussion:Dependent_not_living_with_you

Tax Law (Questions About Taxes)

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Glenn D Schnabel

Expertise

I can answer most federal individual income tax questions. I can not provide legal advise.

Experience

I have worked for a CPA firm for over 11 years. I have worked in private as well as government I have recently been running a tax preparation office, mainly focusing on individual income taxes

Organizations
I have been affiliated with managing condo associations and as a member of a coalition to educate condo owners as to their rights and responsibilities.

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I have my B.S.B.A in Business Administration . Concentration in Accounting I have gone to yearly tax seminars and have tried to keep up with the evolving tax changes

Awards and Honors
Over my years I have received local awards for contributions to worthy organizations.

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This, of course remains confidential

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