Same thing?

[skhyatt]

TTB 3-13, HOH 2)a) the first - and HOH 2)d) Is this saying the same thing, depending on who is trying to qualify for HOH?

[Bees Knees]

2) a) first line says even though you are claiming your child as a dependent, you don’t qualify for HOH because the only reason you are claiming the child is because of the rules for children of divorced or separated parents.

In other words, you are the non-custodial parent and your qualifying child is being claimed as a dependent because the custodial parent signed over the dependent exemption to you. No HOH, but you do get the exemption.

2) d) says you get HOH even though the child is not a dependent nor a qualifying child because of the rules for children of divorced or separated parents.

In other words, you are the custodial parent but you signed over the dependency exemption to the non-custodial parent. You do get HOH, but no dependency exemption because you signed it away.

[Brian EA]

Gosh: what an explanation.

TERRIFIC JOB

[skhyatt]

Thanks

Thanks Bees...