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    Rotating Exemption

    Parents divorced. 14 y/o child lives with mother all year. Divorce decree requires alternate years exemption for child, between mother and father. The father pays child support. During the mother's year, she files HOH, claims exemption and child credit. What is her filing status during the father's year? I assume he gets the child credit during years he claims child as a dependent.

    #2
    HOH is for child's home

    As the tax law goes, mom will still file HOH claiming the dependent for EIC, but NOT THE EXEMPTION for the child.

    To claim HOH, the child must have lived with you more than half the year, and the child did not live with dad, as I understand it.

    Dad would file as SINGLE and claim the child's exemption with signed 8332.

    When they have court papers that split the exemption, sometimes I have seen the complete dependent/exemption and HOH filing status jump back and forth, but that is only if the child really lived with each parent for half the year.

    Anybody else chiming in here? Does anyone else do it another way? Do others always flip the filing status and complete exemption/dependent every year?

    Gee, I hope you understand this......
    "I am proud to pay taxes in the United States. The only thing is I could be just as proud for half the money." Arthur Godfrey

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      #3
      I agree with Possi, that's the way we do it. When I consult with clients going through a divorce I tell them to make the 8332 part of the documents each party signs. Getting it later can be real tough.
      In other words, a democratic government is the only one in which those who vote for a tax can escape the obligation to pay it.
      Alexis de Tocqueville

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