HOH filing status

[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.

[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.

[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".

[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.

[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.

[luke]

jesse

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

[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.

[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.

[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.

[taxea]

Earl..I'm just curious...where did you get your tax training?

[Earl]

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.

[BP.]

I thought the education credit went with whoever claims the child as a dependent.
Thanks!

It does. TTB 12-2.

[dmj4]

Education Credit

I thought the education credit went with whoever claims the child as a dependent.
Thanks!

[Jesse]

IRS trumps Forbes

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. .

http://www.irs.gov/formspubs/article/0,,id=207333,00.html

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.

[KBTS]

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.

OP stated son was a full-time student, so he would still qualify as a dependent.