friedgreentomatoes

Raising Cain

Raising Cain (1992) IMDB rating: 5.60 Plot: Jenny Nix, wife of eminent child psychologist Carter Nix, becomes increasingly concerned about her husband’s seemingly obsessive concern over the upbringing of their daughter. Her own adulterous affair with an old flame, however, causes her to neglect her motherly duties until a spate of local kidnapings forces her to accept the possibility that he may be trying to recreate the twisted mind-control experiments of his discreditied psychologist father.

Actors: Lithgow John,Lithgow John,Lithgow John,Lithgow John,Lithgow John,Bauer Steven,Henry Gregg,Bower Tom,Heyman Barton,Thriller,Horror,

Can my neice claim my daughter on her income tax return?
My daughter has been living with my niece since August 2008. I pay child support (not court ordered) to my niece for my daughter staying with her (their choice, not mine). Now she is raising cain and making threats about getting me in trouble with the IRS for using her on my taxes last year. She is also saying no matter what, she is claiming her on her income taxes this coming season. Can she claim her? Doesn’t she have to be her legal guardian or parent or have legal custody of her?

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In 2008, your daughter did not live with your niece for more than six months, so your niece could not claim your daughter. If your daughter lived with you for more than six months, you would claim your daughter (I assume your daughter is under age 19 or under age 24 and a full-time student).

In 2009, your daughter lived with your niece, which I assume is the daughter of your brother or sister. This makes your daughter a cousin of your niece. In order for your niece to claim your daughter, all of the following must be true:

1. Your daughter lived with your niece all year.
2. Your niece provided over half of your daughter’s support.
3. Your daughter had income subject to tax of less than $3,650.

If the above is true, your niece can claim your daughter as a "qualifying relative" only for the exemption of $3,650 and no tax benefits such as the Child Tax Credit, Earned Income Credit, or Head of Household filing status.

I assume no other closer relative lives in the household with your daughter and niece. In this case, you can claim your child if you provided over half of your child’s support. You would claim your child as a dependent and could get the Child Tax Credit. You could not get the Earned Income Credit or Head of Household filing status based on your child because your child does not live with you.

ninasgramma | Dec 17, 2009

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If your daughter lived with your niece for the ENTIRE year and your niece paid more than half of her support, your niece has the legal right to claim her.

You wouldn’t be in trouble for claiming her on your last year’s taxes, since she lived with you for more than half the year.
rtfm | Dec 16, 2009

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The IRS goes by where the child is sleeping at night.

Since the child is NOT sleeping at your house, you can’t claim her as a qualifying child.

However, since your niece and your daughter are COUSINS, she can’t claim her as a qualifying child either (and yes, the IRS will ask for the birth certificates so they will figure this out).

In order for your niece to claim her as a qualifying relative (not for HOH, not for EIC and not for the child tax credit), your niece has to prove she had her all year *and* she personally provided more than half of her support. Your child support money is money YOU provided not her.

Have your neice do the support test in irs pub 501, page 20. if you paid more than half, you get to claim her; if she pays more than half she does–but only as a qualifying relative. Neither one of you gets HOH, EIC or the child tax credit.
the tax lady | Dec 16, 2009

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Legal custody is irrelevant so let’s get that out of the way first off. The next point is that since your daughter did not live in your home for more than half of 2009, YOU cannot claim her at all under the Qualifying Child rule. Unless you can prove that you provided more than half of her support (unlikely but not impossible) you can’t claim her under the Qualifying Relative rule either..

Beyond that, it’s really irrelevant as to whether your niece can claim your daughter or not from your perspective. A cousin can’t be claimed as a Qualifying Child but if she provided more than half of your daughter’s support she can claim her as a Qualifying Relative.

The best bet is for you and your niece to sit down with a copy of IRS Pub 501 and run the numbers on the support worksheet on page 20. This will substantiate who provided what in the way of support and if anyone provided more than 50%, that’s the party who gets the exemption.
Bostonian In MO | Dec 16, 2009

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if she lived in her household the ENTIRE YEAR, did not have income of $3650 and your niece provided more than 50% of her support, as well as your daughter not claimed on the return of anyone else, she can be a qualifying relative
in this case, I think the vital requirement here is the more than 50% support, and that may be difficult to prove since you are paying support too
tro | Dec 16, 2009