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    dependency exemption question

    Sorry guys, but I'm confusing myself by overthinking this situation. Please help me clarify.

    Dad has a son that was age 17 at the end of 2009. Son lives with mom year-round. Dad and ex have an arrangement in their divorce decree that this particular son can be claimed by dad - ex signs the 8332 form. Mom takes a younger brother as hers to claim.

    In 2009 son earned over $4,500 in wages. I was thinking that because his income was over $3,650 for '09 - it disqualifies him from being a "qualifying relative" of dad. But then I started wondering if maybe he does qualify as "qualifying child" under the rules of "divorced or separated parents".

    Please help me clear my head on this one.

    Becky

    #2
    Originally posted by mblatour View Post
    Sorry guys, but I'm confusing myself by overthinking this situation. Please help me clarify.

    Dad has a son that was age 17 at the end of 2009. Son lives with mom year-round. Dad and ex have an arrangement in their divorce decree that this particular son can be claimed by dad - ex signs the 8332 form. Mom takes a younger brother as hers to claim.

    In 2009 son earned over $4,500 in wages. I was thinking that because his income was over $3,650 for '09 - it disqualifies him from being a "qualifying relative" of dad. But then I started wondering if maybe he does qualify as "qualifying child" under the rules of "divorced or separated parents".

    Please help me clear my head on this one.

    Becky
    If the son is a Qualifying Child of the Mom and she gave him the 8332, then yes the Dad can take the exemption, but only the exemption under those rules you stated.
    .
    JG

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      #3
      Originally posted by mblatour View Post
      Sorry guys, but I'm confusing myself by overthinking this situation. Please help me clarify.

      Dad has a son that was age 17 at the end of 2009.

      Becky
      I think you are confusing the child tax rules with the dependency rules. Age test for qualifying child is under 19 or 24 if a full time student

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        #4
        he is lucky...for 2009 hence he cant take the child without the 8332 from the ex no matter what the court documents say or how much child support he pays.
        Believe nothing you have not personally researched and verified.

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