HOH filing status

[taxea]

From Forbes Magazine-16 Tips for 2009 Taxes
http://www.forbes.com/2010/02/16/tax..._slide_14.html

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. .

[Earl]

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.

[BP.]

Son did live with father all year. . . .

he will not claim his son as a dependent, even though he . . . needs the EIC.

He is allowing his ex to claim the son as a dependent.

Based on info you posted, and as posted by others, Dad can be HOH & take EIC, even if Mom is taking dependency exemption. Of course, the "true facts" would need to be uncovered.

[barbara593]

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.

[taxmom34]

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 year

[David1980]

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 2009

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.

[taxea]

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 2009

[KBTS]

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.

[barbara593]

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.