In a divorce situation, must the qualfiying child be a dependent of the custodial parent, who is Mom, for Mom to get the second child EITC? Mom, my client, claims one QC as a dependent and her ex claims the other QC. Both QC lived with Mom all year and she files HOH. Dad is way behind in child support, there is no alimony involved, and clearly Mom contributes to more than 1/2 of both QC. Reviewing the calculations in ProSeries, looks like she only gets the benefit of one QC who she claims as a dependent. Am I missing something? p.s. this is for tax year 2010. Thanks.
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No they don't need to be. Check out TTB p. 11-8 & 11-9.Originally posted by Greenbriar View Post -
Still not clear to me
TTB pg 11-9 under Uniform Definition Rules "Only one taxpayer can claim benefits for each qualifying child - dependent exemption, child tax credits, EIC, HOH filing status, and child and dependent care expenses." In my case, per the divorce agreement, each parent claims a child and gets the exemption. Mom has both living with her all year, yet the EIC table seems to be only crediting her with one child fir EITC. I added the other child on the HOH filing status line but didn't help. Can't figure out why she doesn't get EITC for two qualifying children.Originally posted by BP. View PostComment
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You might wanna
Check to see if there is a box you need to check, or if you have not entered a number greater than six for months lived with Mom.If you loan someone $20 and never see them again, it was probably worth it.Comment
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If the child was a qualifying child of both Mom & Dad they would need to agree or use the tie breaker rules and the taxpayer can not split the benefits - like one claim HofH and the other take the EIC, etc....Originally posted by Greenbriar View Post
In your case you have a custodial and a noncustodial parent. The custodial parent needs to sign Form 8332 (Post 2009 divorce) to allow the noncustodial parent claim the dependency exemption and Child tax credit. The custodial parent is still eligible to receive the EIC.Comment
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EIC Nondependent
What software are you using?
The child falls under the "rules for children of divorced or separated parents."
Depending on your software, you may need to enter the child in the dependent screen, and then indicate that the taxpayer has agreed to allow the noncustodial parent to claim the exemption.
The child should not show up on Form 1040 as a dependent. But in order to get your software to recognize the child properly, you might have to put the child in as a "potential" dependent.
BMKBurton M. Koss
koss@usakoss.net
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The map is not the territory...
and the instruction book is not the process.Comment
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Almost there . . . just have a look at the very next paragraph!Originally posted by Greenbriar View Post
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Egg on my face
Thank you everyone, I found it in my program ProSeries and I should have seen it before I started this. On the child's line, it provide a check mark to indicate that the child is not a dependent but qualifies for the EITC. Feel like a dope. Thanks again.Comment
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It's all good
Hey, that's why we all love it here! Happens to all of us.Originally posted by Greenbriar View Post
I could go for some scrambled eggs, now that you mention it, too.If you loan someone $20 and never see them again, it was probably worth it.Comment
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