Chief Counsel Reiterates Dependency Option for Same Sex Couples
In order for someone to be your dependent you must meet three tests – relationship, support and gross income. One of the possible relationships is “member of your household” (with the quaint caveat that the household composition not violate local law). So if Robin provides more than 1/2 of Terry’s support and Terry’s gross income is below the threshold (currently $3,650) Terry can be Robin’s dependent. This will qualify Robin for the more favorable head of household rates and exempt from payroll and withholding the health benefits that Robin’s employer provides to Terry.
You Should Wear Shoes in Tax Court But Don’t Bring the Box
This was originally published on October 27th, 2010. Thomas F. Hale v. Commissioner, TC Memo 2010-229 Over 500 years ago Fra Luca Bartolomeo de Pacioli published a...
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.