HOH Child of Divorced Parents

Collapse
X
 
  • Time
  • Show
Clear All
new posts
  • rfk
    Senior Member
    • Dec 2005
    • 217

    #1

    HOH Child of Divorced Parents

    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
    Senior Member
    • Aug 2006
    • 1012

    #2
    No HOH unless more than half of the year. Regarding custody, see: ยง 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.
    Last edited by solomon; 10-13-2008, 06:04 PM. Reason: Addition

    Comment

    • rfk
      Senior Member
      • Dec 2005
      • 217

      #3
      Thank you

      Thank you, Solomon

      Comment

      • RLymanC
        Senior Member
        • Sep 2005
        • 653

        #4
        No Eic

        in this case. If the IRS used the tie breaker, there may be to much income.
        Confucius say:
        He who sits on tack is better off.

        Comment

        Working...