Essay Chapter 3 / Research Project 2

First guideline to meet is the relationship test. (i.e. parents, grandparents, aunt, uncle, some in law's, also non relatives can qualify as long as their living with the filer does not violate state law, and they also are not a spouse at any point during the filing year in question.) Once it is determined that an individual meets the qualifying relative guidelines then it must be determined if they meet the income guidelines. They must not have gross income more than the personal exemption amount for the calendar year. As long as the two previous guidelines are met then it is determined whether the filer provided more than ½ the support for the relative for the calendar year in question.

John and Janet Baker are husband and wife and maintain a household of 7, including Janet and John. Calvin and Florence Carter are Janet’s parents, who are retired. During the year, they received $19,000 in nontaxable funds (disability income, interest on municipal bonds and Social Security benefits) from which $8,000 was equally spent between them on clothing, transportation, and recreation. The remaining $11,000 was invested in tax-exempt securities. Janet Baker paid $1,000 for her mother’s dental work and $1,200 premium on her father’s own life insurance policy. Janet’s father,

On June 20, 2014, the Department obtained emergency custody through C&P of Ryan due to neglect by mother Heather Martin. Mother was arrested by Burlington Police on 6/16/14 for larceny; shoplifting and three counts of receiving stolen property. Heather was taken to at MCI Framingham. The family was placed in a hotel through Department of Transitional Assistance. It was against the hotel policy for children to be left in the hotel unsupervised, and Ryan and Bria were staying alone in the room for five days. This was deemed concerning for the two children to not have an appropriate caregiver. When the Department was made aware of the situation father Brian Scopa 's whereabouts were unknown to the Department. Family members were contacted that could possibly take the children in. However, uncle Stephen Martin, aunt Cindy Fiore and Grandmother Carroll Clinton were unable to do so for various reasons. Given that there were no family members to take Ryan and Bria in, the Department placed them in a temporary Hotline foster care placement from the 6/20/14 to 6/23/14 until a more suitable living arrangement was made available. On 6/23/14 Ryan and his sister were placed in a kinship home of a family friend.

They will qualify for five exemptions, one for each of the dependent children, all under the age of 19 and that they provide over half the support for, and one personal

They have one child, Naomi, who is 3 years old and lived with them all year.

The family has an annual income of $91,080. Melvin and Brenda have named Brenda's sister, Michelle Tucker, as the back-up caregiver. She lives in Decatur, Illinois. Michelle is single and doesn't have any children. Jocelyn sees her approximately 1 time a month. A conversation was held on XX/XX/XXXX, with Michelle regarding this responsibility and she is able and willing to take this on if necessary. She understands the process of how to obtain guardianship if

He provided me his son's SSN. He also read to me the letter his son received from the OPAR. While he read the letter, I opened TRACS and I was able to see that the OPAR was for SNAP back in 2014 for unreported income.

single mothers, who pay reduced fees”. In addition to this, both Gilbert and her ex-husband

While he has provided financial support, which was court mandated, he has never actively been involved in her life. His commitment to his daughter’s academic achievements and school accolades is non-existent. Abby has five siblings that are also on my caseload. This has been consistent with all five of them. To my knowledge, her father’s only commitment is to the financial responsibility mandated by the court.

Further, she and her daughter are interested in receiving ongoing financial support for a child born out of the illegal conduct, said Holmes County Assistant Prosecutor Sean Warner, who facilitated the agreement for the state.

From a tax planning perspective, more details would have to be known about the Ouray’s expenses in order to determine the best course of action. To address the original question of ability to file head-of-household, Brett is unable to, because he is still married and living in same household as his

John and Sally pay Janet (Sally's older sister) to watch John and Sally's child Dexter during the day. Janet cares for Dexter in her home. John and Sally may claim a child and dependent care credit based on the amount they pay Janet to care for Dexter.

Louise McIntyre’s monthly gross income is $3,000. Her employer withholds $700 in federal, state, and local income taxes and $250 in Social Security taxes per month. Louise contributes $100 per month for her IRA. Her monthly credit payments for VISA

• The family is living is living at the poverty level. The mother is working full-time but only making slightly more than minimum wage.

     You have to apply for a spouse. You cannot just chose who you want and marry them, the community does it for you. His dad works as a Nurturer of new children, and his mom works at the Department of Justice. He also has a little sister named Lilly. You can’t have a child on your own, you have to apply for them too. There are mothers that all they do is have children.