That's amazing! (And *extremely* gratifying. Made my day, actually.)
It would be a *crime* for me not to ask you a question now. I would bring myself up on charges and throw away the key. So I've been thinking for a day, and here is my question. If it's not in your field, I accept that, but I'm asking anyway:
In 26 USC 152, "qualifying children" and SOME "qualifying relatives" (namely 152(d)(2)(H) relatives) must pass a residency test to count as dependents. For children, it's half the taxable year. For relatives, it's the whole taxable year. Based on its publications, the IRS seems to truly believe that, if a potential dependent was not alive for some portion of the taxable year, that period just doesn't count.
On the one hand, this makes a lot of common sense. On the other hand, I couldn't find any basis for it in law, regulation, or precedent. Does it have one?
(I strongly suspect there *is* a basis for it. "Don't count the months that you were dead" feels like some really fundamental principle of tax law I've never heard of. I just couldn't find it. If I knew where it came from, that would help a big remaining piece of the puzzle fall into place for me.)
"When I say you have openers, I don't mean that you have a great chance of succeeding."
Agreed. But "not getting penalized" would be a very nice consolation prize. (And grateful for the caveat.)
"BTW, when you are researching these kind of things, you should be reading not only the statute & the regulations, but the examples under the regulations."
Can you give me an example of this? When I'm reading the Code of Federal Regulations itself, directly, I don't see any examples, just rules. I assume there are IRS publications somewhere that have examples, but am not sure where to find them. An example would suffice to get me on the right track.
That's amazing! (And *extremely* gratifying. Made my day, actually.)
It would be a *crime* for me not to ask you a question now. I would bring myself up on charges and throw away the key. So I've been thinking for a day, and here is my question. If it's not in your field, I accept that, but I'm asking anyway:
In 26 USC 152, "qualifying children" and SOME "qualifying relatives" (namely 152(d)(2)(H) relatives) must pass a residency test to count as dependents. For children, it's half the taxable year. For relatives, it's the whole taxable year. Based on its publications, the IRS seems to truly believe that, if a potential dependent was not alive for some portion of the taxable year, that period just doesn't count.
On the one hand, this makes a lot of common sense. On the other hand, I couldn't find any basis for it in law, regulation, or precedent. Does it have one?
(I strongly suspect there *is* a basis for it. "Don't count the months that you were dead" feels like some really fundamental principle of tax law I've never heard of. I just couldn't find it. If I knew where it came from, that would help a big remaining piece of the puzzle fall into place for me.)
Thanks for reading and commenting!
Forgot to answer this!
"When I say you have openers, I don't mean that you have a great chance of succeeding."
Agreed. But "not getting penalized" would be a very nice consolation prize. (And grateful for the caveat.)
"BTW, when you are researching these kind of things, you should be reading not only the statute & the regulations, but the examples under the regulations."
Can you give me an example of this? When I'm reading the Code of Federal Regulations itself, directly, I don't see any examples, just rules. I assume there are IRS publications somewhere that have examples, but am not sure where to find them. An example would suffice to get me on the right track.
Obliged!
You've been invaluable. Thanks very much.