Scenario: Single father whose 19 y/o full-time student son lived all year with him. Under divorce agreement, Mom claims him as a dependent. Can Dad claim this son for purposes of HOH regardless of whether Mother claims EIC on this son. The chart on 3-18 doesn't mention EIC as a qualifier/disqualifier for filing HOH.
-
-
If son lived with father all year, the father must release the dependency exemption to the mother on Form 8332 (or substantially similar form - depending on when divorce was final). This will give the mother the dependency exemption only - child is too old to qualify for child tax credit and that is the only other tax benefit that could go to the mother in this case. Father is entitled to HOH, EIC and also any education tax benefits that may apply. -
Quote: Father is entitled to HOH, EIC and also any education tax benefits that may apply.
And the dependent exemption. IRS rule trumps court documents as of 2009Believe nothing you have not personally researched and verified.Comment
-
Depends when the divorce was. Divorce or separation agreements that went into effect after 2009 must have the 8332, but if it was 2008 or earlier the decree potentially could satisfy the IRS requirements. Potentially, because they often don't meet the requirements. But the new rule doesn't automatically disqualify the decrees from pre-2009.Originally posted by taxea View PostComment
-
do you think mom will be taking the EIC? because she can't, child must live with her and you said he lived with father all yearComment
-
This turned out to be a weird circumstance. Son did live with father all year. Another younger child is involved (lives with mother) and the father does not pay child support due to an agreement that she leave the his retirement alone. The father doesn't want to "rock the boat" and I am not really sure of the extent of true facts given to me, but regardless, he will not claim his son as a dependent, even though he needs to and needs the EIC. He is allowing his ex to claim the son as a dependent.
Thanks to everyone for the feedback.Comment
-
Hoh
Since son is 19 years of age it is very possible that he had reached the age of majority according laws of the state where he lives.
If son has reached the age of majority the mother cannot claim him as dependent if he does not meet all requirements for dependency. Father cannot release claim to dependency since upon reaching age of majority the son no longer is considered in the custody of either parent.Comment
-
From Forbes Magazine-16 Tips for 2009 Taxes
New IRS rules on who can claim a dependent exemption and credit for a child could create problems for some divorced couples. This year only the parent who has physical custody of a child can claim the exemption unless he or she files a Form 8332 with the IRS granting the other parent the exemption. Previous, informal agreements over who would claim the child each year won't do. .Believe nothing you have not personally researched and verified.Comment
-
OP stated son was a full-time student, so he would still qualify as a dependent.Originally posted by Earl View PostComment
-
IRS trumps Forbes
Originally posted by taxea View PostFrom Forbes Magazine-16 Tips for 2009 Taxes
New IRS rules on who can claim a dependent exemption and credit for a child could create problems for some divorced couples. This year only the parent who has physical custody of a child can claim the exemption unless he or she files a Form 8332 with the IRS granting the other parent the exemption. Previous, informal agreements over who would claim the child each year won't do. .
New Rules for Children of Divorced or Separated Parents
Revocation of release of claim to an exemption. For tax years beginning after July 2, 2008 (the 2009 calendar year for most taxpayers), new rules apply to allow the custodial parent to revoke a release of claim to exemption that was previously released to the noncustodial parent on Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, or similar form. The revocation is effective no earlier than the tax year following the year in which the custodial parent provides, or makes reasonable efforts to provide, the noncustodial parent with written notice of the revocation. Therefore, if the custodial parent provides notice of revocation to the noncustodial parent in 2009, the earliest tax year the revocation can be effective is the tax year beginning in 2010. You can use Part III of Form 8332 for this purpose. You must attach a copy of the revocation to your return for each tax year you claim the child as a dependent as a result of the revocation.
Post-1984 decree or agreement. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent can still attach certain pages from the decree or agreement instead of Form 8332 provided that these pages are substantially similar to Form 8332. For any decree or agreement executed after 2008, the noncustodial parent must attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to exemption.Comment
-
Education Credit
I thought the education credit went with whoever claims the child as a dependent.
Thanks!Comment
-
-
Hoh
Please refer to my previous post. I still contend that if the son has reached the age of majority the father is the only person who can claim his as a dependent.
Once dependent reaches age of majority he is no longer considered to be in anyone's custody so the dependency cannot be assigned to the other parent. The only person who can claim the dependency is the person who meets the requirements for dependency. In the above cited example only the father can claim the son as a dependent since he spent over one half the time with the father.
Of course this is moot if taxpayers live in a state with a later age of majority.Comment
-
Earl..I'm just curious...where did you get your tax training?Believe nothing you have not personally researched and verified.Comment
Comment