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Friday, May 14, 2004

TV Tax Trivia, Take Three: "Frasier" Finale

Friday, May 14, 2004

Following up on posts about the tax consequences of the Friends finale and Extreme Makeover: Home Edition, I offer here a TaxProf Blog guide to tax issues raised in the Frasier finale last night:

• Head of household filing status for Frasier while his father Martin lived with him?
• Marriage penalty for Martin and Ronee after they tie the knot?
• Medical expense deduction for Niles and Daphne when their vet delivers the baby?
• Casualty loss deduction for dog eating wedding ring (at least until it appears out the other end)?
• Moving expense deduction for Charlotte's new job in Chicago?
• Tax planning for Roz as a result of her big promotion?

Intrepid TaxProf Blog readers are invited to send in more Frasier tax issues here!

http://taxprof.typepad.com/taxprof_blog/2004/05/tv_tax_trivia_t.html

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Comments

A way of watching TV I hadn't thought of before. Thanks for the chuckle of the day. Oh, and it sounded at the very end as if Frasier might have moving expense deductions for Chicago instead of SF.

Posted by: Retread | May 14, 2004 2:07:16 PM

• Head of household filing status for Frasier while his father Martin lived with him?

No. Martin had a job and while Frasier seemed to provide more than half the cost of housing, I assume that Martin brought in taxable income (retirement and from his job) that would exceed the gross income test for dependency. Pub 17 only outlines the children in college are exempt from the income limitation.

• Medical expense deduction for Niles and Daphne when their vet delivers the baby?

Legitimate expense, I don't see why not. I'd imagine they'd have a bigger expense since the insurance company is more likely to deny it and they pay out-of-pocket.

• Casualty loss deduction for dog eating wedding ring (at least until it appears out the other end)?

It would have to be one heck of a wedding ring to exceed 10% plus $100. But, no it is recovered "in the end".

• Moving expense deduction for Charlotte's new job in Chicago?

I'd fill out a 3903 for that. Meets the distance test. Time test is yet to be seen...

Posted by: Carrie | May 14, 2004 7:26:38 PM

Fraiser certainly could take Head of Household status using his father while his father lived with him IF he lived there all year. Parents only need be dependant if they live in their own residence.

Posted by: Linda Farrell | Nov 15, 2004 2:48:23 PM