Getting dependent tax exemption for brother

Dear Dayle,
While you may be obligated to house your brother, you're not obligated for his tax debts. An individual who claims someone as his exemption does not become obligated for that person's debts, tax-wise or not.

There are various ways you can become responsible for someone else's tax debts. For example:

• A parent of a minor child for taxes on unearned and earned income of the child.
• A spouse filing a joint return can be held responsible for the taxes owed on either spouse's income.
• Unpaid payroll taxes withheld from employees for a company under your control.
• Unpaid estate taxes.
• Transferee liability from a corporation's unpaid taxes.

In the previous situations, the person being held responsible may have benefited economically in a nontax way from the relationship. This is not the case with claiming a dependent tax exemption. The exemption only entitles you to a tax break, but not an extra economic benefit as in the previous examples.

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