Question

Following is a list of information for Michael and Diana Lapin for the tax year 2019. Michael and Diana are married. Michael is a lawyer working for a Native American law firm, Native American Justice, Inc. Diana works part-time for Creation, a genetic research lab. They have a son Edward, he is 25 years old and disabled. Assume that all other requirements are met by Lorraine. Can the Lapin claim him as a dependent for tax purpose?

Answer 1

Based on the information available in the question, we can summarize as follows

* Michael and Diana are married

* They have a son, Edward, who is 25 years old and disabled.

* Michael is a lawyer working for a Native American law firm while Diana works part time for Creation.

Per IRS, the following are the rules in order to be eligible to be claimed as a Dependent:-

Relationship:-

1.) The person should be a son/daughter/adopted child/foster child/stepchild or a descendent of any of them

Age test:-(meet any one of the following)

1.) At the end of the filing year, child was younger than 19 years.

2.) At the end of the filing year, child was younger than 24 years and a full time student.

3.) At the end of the filing year, child was any age and permanently and totally disabled.

Edward satisfies the relationship test as he is the son of the Lapin and also meets the Age test under the disability criteria. Since Edward satisfies both the relationship test and age test , he is eligible to be claimed as a Dependent by the Lapin for the tax purposes.

Please let me know if you have any questions and all the best :)