CASE STUDY #19: Child on a Church Mission
Al and Janice are married and their unmarried 20-year-old son, Phil, is on a 2-year preaching mission with his church. Phil was born in the U.S. He receives no compensation from the church, so Al and Janice are paying all his expenses. Can Al and Janice claim Phil as a dependent for 2022?
Dependency Al and Janice: There is nothing special related to a child on a church mission and the parents are governed by the same rules as for claiming any dependent. To be a dependent an individual must be either a qualified child or a qualified relative. Since Phil is not under age 19 and he is under age 24 but not a full-time student, he would not meet the age requirement to be a qualified child. So next we need to see if he meets the following five tests (Sec 152(a)(2) to be a qualified relative:
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Relationship or member of the household test – yes, as their son, he satisfies the relationship test.
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Gross income test (less than $4,400 for 2022) – yes, he has no gross income, so meets this test.
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Joint return test (not file with a spouse) – yes, he’s not married so won’t be filing a joint return.,
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Citizenship/residence test – yes, he’s a U.S. citizen
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Support test – yes, since Al and Janice are providing 100% of his support, this test is met.
Since Phil meets all the requirements to be a qualified relative, Al and Janice may claim him as a dependent.