Claiming Dependent?

[zeros]

Client called and stated that his ex-girlfriend is out of work and he could claim the child this year, that they had together. He supports for over half. Problem is the child lives with the mother and he did not live there at all. Will the Residency test disallow him from using this exemption?

[newbie]

Have her sign form 8332 and he can claim their child.

[RLymanC]

Claiming EIC

If form 8332 is used, make sure if the mother(custodial parent) worked at all, and receives a W-2, she filesfor for the EIC credit.

[zeros]

Form 8332-Preparer Keeps?

Does the form 8332 stay with the preparer or is it sent in?

[luke]

Yes

child must have same residence as t/p for more than 1/2 yr

[spanel]

Make a copy and keep it.. its required to send to the IRS within 3 days of efiling.

[zeros]

Luke-Same Residence/6 months?

My client and his son do not live together at all. Does this mean that he cannot claim the son in spite of the form 8332 signed?

[Jesse]

My client and his son do not live together at all. Does this mean that he cannot claim the son in spite of the form 8332 signed?

You can still claim the son if you receive a form 8332 from Mom. Are you efiling or paper filing?

[Jesse]

Either way - make a copy and:

If E-file, attach to form 8453 and mail w/in the 3 days of acceptance.

If paper file attach in the correct order behind 1040.

[MariaR08]

If E-file, attach to form 8453 and mail w/in the 3 days of acceptance.

If paper file attach in the correct order behind 1040.

A little off the subject...but does someone have a quick link to what the "correct order" is when paper filing?

Thanks,
Maria

[Gene V]

A little off the subject...but does someone have a quick link to what the "correct order" is when paper filing?

Thanks,
Maria

From instruction for 1040 and Pub. 17 page 13

Assemble any schedules and forms behind
Form 1040 in order of the “Attachment Se-
quence No.” shown in the upper right cor-
ner of the schedule or form. If you have
supporting statements, arrange them in the
same order as the schedules or forms they
support and attach them last. Do not attach
correspondence or other items unless re-
quired to do so. Attach a copy of Forms
W-2 and 2439 to the front of Form 1040. If
you received a Form W-2c (a corrected
Form W-2), attach a copy of your original
Forms W-2 and any Forms W-2c. Also at-
tach Forms W-2G and 1099-R to the front
of Form 1040 if tax was withheld.

[luke]

zeros

According to the PTI (Professional Tax Institutes) tax seminar I just attended - the FORM 8332 rules ONLY apply to parents who were once LEGALLY MARRIED (otherwise if they were never married - taxpayer who provides over 1/2 support can CLAIM child) You did say HE provides over 1/2 support so he can CLAIM (without residency).

[MariaR08]

From instruction for 1040 and Pub. 17 page 13

Assemble any schedules and forms behind
Form 1040 in order of the “Attachment Se-
quence No.” shown in the upper right cor-
ner of the schedule or form. If you have
supporting statements, arrange them in the
same order as the schedules or forms they
support and attach them last. Do not attach
correspondence or other items unless re-
quired to do so. Attach a copy of Forms
W-2 and 2439 to the front of Form 1040. If
you received a Form W-2c (a corrected
Form W-2), attach a copy of your original
Forms W-2 and any Forms W-2c. Also at-
tach Forms W-2G and 1099-R to the front
of Form 1040 if tax was withheld.

Thanks Gene! (adding one more flag to my flagged up Pub. 17)

[S T]

Form 8332

I have been following this, and I also noticed as Luke did, that I believe the form 8332 is only for "married - parents" No provision to use for "unmarried - parents"

From the form 8332 instructions

For this rule to apply, the parents must be one of the following.
c Divorced or legally separated under a decree of divorce or separate maintenance.
c Separated under a written separation agreement.
c Living apart at all times during the last 6 months of the year.
1. The noncustodial parent can claim the child as a dependent without regard
to any condition (such as payment of support).
2. The other parent will not claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must attach all of the following pages from the
decree or agreement.
c Cover page (include the other parent’s SSN on that page).
c The pages that include all of the information identified in (1) through (3) above.
c Signature page with the other parent’s signature and date of agreement.
CAUTION:
The noncustodial parent must attach the required information even if it was filed with a return in an earlier year.
b. A pre-1985 decree of divorce or separate maintenance or written
separation agreement states that the noncustodial parent can claim the child
as a dependent. But the noncustodial parent must provide at least $600 for the
child’s support during the year. This rule does not apply if the decree or
agreement was changed after 1984 to say that the noncustodial parent cannot
claim the child as a dependent. Post-1984 decree or agreement. If the
divorce decree or separation agreement went into effect after 1984 and before
2009, the noncustodial parent can attach certain pages from the decree or
agreement instead of Form 8332. To be able to do this, the decree or agreement
must state all three of the following. If this rule applies, and the other
dependency tests in your tax return instruction booklet are also met, the
noncustodial parent can claim the exemption for the child.

based on the context of info on the OP - it would appear that the "parents" were not ever married, and therefore form 8332 would not apply.

Sandy

[New York Enrolled Agent]

According to the PTI (Professional Tax Institutes) tax seminar I just attended - the FORM 8332 rules ONLY apply to parents who were once LEGALLY MARRIED (otherwise if they were never married - taxpayer who provides over 1/2 support can CLAIM child) You did say HE provides over 1/2 support so he can CLAIM (without residency).

I would suggest that PTI is not correct. Form 8332 can be used by biological parents who were NEVER married as long as they lived apart for the last six months of the year. The Tax Court ruled on that in King 121 TC 245