A qualifying relative must be related or live with taxpayer as a member of the household for the entire year in order to be a dependent as long as the relationship does not violate local law. WHAT IS LOCAL LAW? Novice Level Question
The laws of the state where you live. For example, in some states it is illegal to live with a person who is married to another. A taxpayer with such a relationship could not claim that person as a dependent.
If the state I live in does not recognize adultery, then is it not illegal ro live with and claim a person who is married to another Posted by Reta on 02/16/2012 @ 6:40 AM
If you are married, you can claim one for yourself and one for your wife, there is no more dependent to violate the local law. Posted by JOHN on 02/23/2012 @ 9:43 AM
To the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.
The Best EA CPE
Try Our FREE Enrolled Agent CPE
Learn more about FFA's Quality Enrolled Agent Continuing Professional Education.