Tax questions being answered,

During the tax season we will be accepting tax questions from our readers and we will try our best to have them answered by a tax expert.
Pacific Daily News readers sent in questions that were answered by local tax experts. See the questions and answers below:
Question: My son left on March 2011 for Air Force basic training, so he stayed with us for only for three months last year and took a vacation for a month on October of 2011. Can I still put him on my tax return as a dependent?
Answer: My guess is your son can no longer be claimed as a dependent on your personal income tax return. To be sure, review the five tests that an individual must pass to be claimed as a dependent.
First, the individual must bear a qualifying child relationship to the taxpayer (i.e. son, daughter, step children, etc.). Second, the individual must have the same principal place of abode as does the taxpayer for more than one-half of the taxable year. Third, the individual must meet the age requirements (under 19 years of age at the end of the taxable year). Fourth, the individual must not have provided more than one-half of his or her own support for the calendar year in which the taxable year of the taxpayer begins. And fifth, the individual must not file a joint return, other than a joint return filed solely as a claim for refund, with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
It appears tests three and four will be the most difficult to satisfy. Even if the son is still 18 at the end of 2011, the support test may be difficult to satisfy if the son has been serving with the US Air Force since March of 2011. Note that for test two, an exemption is granted for persons serving in the Armed Forces. Those days a potential dependent serves in the Armed Forces away from the principal abode are not counted. Remember, to claim a dependent as an exemption on your personal tax return all five tests must be satisfied. For more information log on to www.taxsolutionsnetwork.com