Claiming of Dependent HOH

[photoman]

I have a divorced lady that between is claiming her son this year and the ex husband is claiming the other 2 kids this year. Next year she gets two. She made 27000 so according to my figures she will get Dep,EIC and Child Tax Credit. I am having a problem does this come under the tiebreaker rules or since they agreed to this should there be any problem. She is offically divorced 2 years, neither spouse pays allimony or child support. Should this be handled in any special way.

[Larmil]

I have a divorced lady that between is claiming her son this year and the ex husband is claiming the other 2 kids this year. Next year she gets two. She made 27000 so according to my figures she will get Dep,EIC and Child Tax Credit. I am having a problem does this come under the tiebreaker rules or since they agreed to this should there be any problem. She is offically divorced 2 years, neither spouse pays allimony or child support. Should this be handled in any special way.

Does the son live with the lady?

[photoman]

reply

yes over 50%of year. They have 3 children total.

[AJsTax]

This gets sticky,

do all three kids live with her more than half the year? Is the father only going to take them as dependants and not show them living with him?
If yes, then she gets H/H for the dependant that lives with her all year and adds the other two on the EIC form. Only the custodial parent can take the EIC and child care expenses. She can give up the dependancy and child tax credit to the father and keep them for EIC. This is the only time a child can be split. (basically)

[Larmil]

yes over 50%of year. They have 3 children total.

She is HOH because the son lived with her. He could not get any of the beni's unless she gave to him.

[taxea]

quote: She can give up the dependancy and child tax credit to the father and keep them for EIC.
If she is custodial parent of all three she needs to give him a signed wavier of claim for dependency so he can take the other two.

[photoman]

MoreInfo

quote: She can give up the dependancy and child tax credit to the father and keep them for EIC.
If she is custodial parent of all three she needs to give him a signed wavier of claim for dependency so he can take the other two.

According to my client they have it in writing that she gets to claim one this year for everything and next year gets 2 children. Then next year he gets the one and so on every other year. Does this help
Thanks

[KBTS]

See TTB pages 3-15 and 3-17 for requirements to release the dependency exemption. Form 8332 may be required depending on the date of the divorce decree.