Separate

[Gretel]

Almost want to say Hohoho again.

Couple split in November. Child is hers and not his. He provide over half of support for home and child.

He can not claim HOH (special rules do not apply) or child because it is not his and child didn't live with him for 12 months and

She can not claim HOH or child because of special rules do not apply and she didn't provide over half of support for child.

So, all benefits for child go unclaimed, right?

[Safire]

Were they married?

If they were not married, then she can still take the dependency and EIC and CTC privided that the child did not provide over half of it's own support.

If they were married, she can take the exemption and the CTC. Again privided that the child did not provide over one half it's own support. No EIC allowed in that case.

[Gretel]

Thank you

Thank you, Safire.

Yes, they are still married.

It's hard to get the new rules down. Have to burn it in my brain that exemption can be claimed if child did not provide over half of his own support