Income Tax, Amend return ?

[Eddymvp 11]

I have heard from friends that my mother can amend her last three income taxes (ex: 2009,2010,2011) and add her daughter as dependent, my sister just became a LPR and did not live with her those three years, however she did provide full support for her overseas. Have anyone else her about this or know anything?

Thanks,

[Reyan 56]

In order for your sister to be a dependant on your mom's income tax, your sister has to either be a qualifying child or qualifying relative.

Below is a brief description of the two, I hope it helps answer your question:

Qualifying Children

To be claimed as a qualifying child, the person must meet four criteria:

Relationship — the person must be your child, step child, adopted child, foster child, brother or sister, or a descendant of one of these (for example, a grandchild or nephew).

Residence — for more than half the year, the person must have the same residence as you do.

Age — the person must be

•under age 19 at the end of the year, or

•under age 24 and a be a full-time student for at least five months out of the year, or

•any age and totally and permanently disabled.

Support — the person did not provide more than half of his or her own support during the year.

Six Criteria for Qualifying Relatives

To be claimed as a qualifying relative, the person must meet all of the following criteria:

Not a qualifying child - The dependent cannot be a qualifying child of another taxpayer.

Gross Income – The dependent earns less than the personal exemption amount during the year. For 2011, this means the dependent earns less than $3,700.

Total Support – You provide more than half of the dependent's total support during the year.

Relationship – You are related to the dependent in certain ways.

Joint Return – If the dependent is married, the dependent cannot file a joint return with his or her spouse.

Citizenship – The dependent must be a citizen or resident alien of the United States, Canada, or Mexico.

http://taxes.about.com/od/dependents/a/Dependents_2.htm

http://taxes.about.com/od/dependents/a/Dependents_3.htm

http://www.irs.gov/publications/p501/ar02.html

Goodluck.

Edited April 24, 2012 by Reyan