HOH filing status

[KBTS]

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.

Please refer to the Dependency Test chart on page 3-15 of TTB. Test # 6 deals with the age of a qualifying child and full-time students under 24 meet this test.

[Jesse]

I think what Earl is pointing out is that the Form 8332 can no longer be used to allow the noncustodial parent to claim a child of majority age.

Once the child reaches the majority age it is facts and circumstances which determine who can claim the student, not a divorce decree or Form 8332.

[Earl]

Taxea

Training obtained with over 40 years of doing taxes. Learn something new all the time and have found that this message board is a wonderful source of information.

[luke]

jesse

Thanks for the excellent clarification - sometimes these threads sort of "wander" around the initial post and STILL provide useful info!

[gkaiseril]

Also a court could emacipate an individual prior to reaching the age of majority.

If the 18 year old or older is self supporting and not living with their parents they are not a dependent.

Between 18 and 24 and being a full time student, the individual could be considered a dependent if all the other requirements are met.

See chart on page 3-16 row 2 of TTB.

Dad HOH, EITC, and Dependent Care Credit.

Mom Exemption, and Child Tax Credit.

[Earl]

Jesse

Thanks for clarifying what I was trying to say. I have a hard time putting my thoughts into understandable words. This is an area not many think about when considering dependency.

[Jesse]

Hey

Often I say what I mean, but I didn't mean what I said!

I got a kick out of RitaB's quote on a different thread: "Sometimes, I open my mouth just to change feet".

[barbara593]

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

No her income is too high.

[barbara593]

HOH filing status

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

No her income is too high.