Question

Tekashi is currently dating his girlfriend Sara. Sara does not have a job, nor does she go to school. Sara also has no income. Tekashi pays $10,000 towards Sara’s support and she lives with him during the entire year. Sara does not contribute to his own support.

1. Can Tekashi claim Sara as a “qualifying child” or “qualifying relative” dependent?

2. Tekashi has no children or possible dependents other than Sara. What is Tekashi’s filing status?

3.What if Sara’s mistress, Jenny, pays $10,002 towards Sara’s financial support? Does Sara still qualify as his dependent?

4. What if Sara only lives with Tekashi for 160 days of the year?

The taxation is for the United States.

Edit: I'll do it myself. /thread

Answer 1

Note:

#test for qualifying child

    __relationship: must be related with the tax payer(by blood relation or adoption)

    __residence: must have same residence as the taxpayer for more than half the tax

                            year. Exceptions applicable.

     __age: must be of age under 19 at the end of the tax year, under 24 (full-time student

                  for at least five months of the year), or be permanently/ totally disabled at any

                  time during the year.

     __support: did not provide more than one-half of his/her own support.

if someone passes the above tests, can be taken as qualifying child.

#test for qualifying relative

      __ must not be a qualifying child

      __ must either live in the taxpayer's household all year or be related to the taxpayer.

           Someone who is not technically related to the taxpayer can become a qualifying

           relative by living with the taxpayer all year .

      __ must have gross income <$4,200 in 2019

      __ must have received more than half of their financial support from taxpayer.

1. sara does not fulfill all the four requirements for "qualifying child", but fulfills of "qualifying relative", so tekashi can claim sara as qualifying relative. since total financial support is being received by tekashi

2. tekashi's filing status is "head of household", as sara is living with him and fulfills qualifying relative(dependent) coditions, and all expenses of ousehold are being born by tekashi.

3. financial support from tekashi $10000 is < 1/2 of total financial support $20002(10000+10002)

   so, from now, tekashi can't claim sara as qualifying relative(dependent)

4. if sara lived only for 160 days, then both qualifying child and relative option will not be available