Hi, CyberCat and other warmhearted guys: about federal tax deduction: my mom stayed with me 8 months last year, but the IRS local officer said she was not qualified to tax deduction for me, now the policy is she has to live with me for the whole 2006 year. He supported his words by Publication 501 - Table 5.
Tests To Be a Qualifying Relative
The person either (a) must be related to you in one of the
ways listed under Relatives who do not have to live with
you, or (b) must live with you all year as a member of your
household (and your relationship must not violate local
law).
What is your opinion? Anyone in the same boat? Thank you.