Child lived w/Mom but Boyfriend Taking Exemption

[zeros]

Client mentioned that boyfriend would be taking the exemption for their child this year. She has a new child also in 2009. The children lived with mom for the whole year. Couldn't she claim both for the EIC but claiming one as an exemption?

[Koss]

Questions

(1) Was her boyfriend living in the same household with her and the children?

(2) If so, for what portion of the year?

(3) Is her boyfriend the biological father of the child in question?

(4) Is he taking the exemption under the rules for a noncustodial parent, i.e., she has signed or intends to sign a Form 8832 to release the exemption to him?

BMK

[taxea]

I sure hope you are not doing his taxes....Uncle may come a knocking!

[Bees Knees]

Client mentioned that boyfriend would be taking the exemption for their child this year. She has a new child also in 2009. The children lived with mom for the whole year. Couldn't she claim both for the EIC but claiming one as an exemption?

Look at page 3-16 in TTB. Then find the situation that fits your client. There is your answer.

[zeros]

Boyfriend = Father

I should have mentioned this in the original post. The boyfriend is the father and they did not live together.

[Dusty2004]

He can claim the child

The father - boyfriend who does not live with the mother can claim the child as his exemption but does not qualify for HOH. Mom can still use the child for EIC.

Dusty

[AJsTax]

I would hope that I am

I sure hope you are not doing his taxes....Uncle may come a knocking!

doing both. As long as there is no conflict between them there is no problem. If there is then you just have to explain it to both and let them make the decision to stay or go. and Document if they stay. It is SOOOOO mcuh easier to have both in the same office.

[taxea]

the parent that has physical custody has to provide an 8332 for the non physical custody parent to claim the dependent exemption.