HOH Child of Divorced Parents

[rfk]

Situation:

Mother has custody of child (alternating year dependent exemption setup), says that the child lives with her 50% of the time, but supports the child fully. My concern is the "living in the house" more than half the time during the year in order to take the benefit of filing status, as well as credits, etc.

Is my client, the mom with full custody, able to take all necessary benefits afforded her with child living in the house at 50% time? There is some confusion on my part with the 50% time in the house during the year.

Thanks for your help.

RFK

[solomon]

No HOH unless more than half of the year. Regarding custody, see: § 1.152-4(d)(4).

Reg. 1.152-4

(4) Special rule for equal number of nights. If a child is in the custody of one or both parents for more than one-half of the calendar year and the child resides with each parent for an equal number of nights during the calendar year, the parent with the higher adjusted gross income for the calendar year is treated as the custodial parent.

[rfk]

Thank you

Thank you, Solomon

[RLymanC]

No Eic

in this case. If the IRS used the tie breaker, there may be to much income.