Tax questions

February 12, 2000

Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15.

Q. My father is filed as a dependent on my brother's tax return. My father has no income, is 75 years old, and will not file a tax return. Can my brother get a tax credit for my father? Just where on the tax return would he claim an additional deduction? My father is a permanent resident of the U.S.

A. Your brother is entitled to claim a dependency exemption for your father if he furnishes over half of dad's total support. There is no tax credit available. Instead, your brother may deduct $2,750 from his adjusted gross income on account of the dependency exemption. To claim the exemption, he should enter your father's name and Social Security number on line 6c of Form 1040, and take the deduction (together with the deduction for himself, his wife and his children, if applicable) on line 38 of Form 1040.

Edward C. Beyer, CPA, Rowles & Co., Baltimore

The above advice is for general purposes only and is not intended as legal, accounting or tax advice. Specific situations may vary.

To ask a tax question, call Sundial, The Sun's telephone information service, at 410-783-1800. Call 410-268-7736 in Anne Arundel County, 410-836-5028 in Harford County, 410-848-0338 in Carroll County. Using a touch-tone phone, punch in the four-digit code 6225 after the greeting. You can also submit questions by e-mail through The Sun's Web site, www.sunspot.net. Click on Business.

Selected questions will be answered in the Business section. No questions will be answered personally.

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