Divorce-Children-EITC

[S T]

I need some re-assurance that the following would be correct.

I have a client (Mother) divorced 2011 - 3 children Age 16, Age 14, Age 8

Child Custody Papers show Mother 75% physical custody and Father 25% Physical Custody - No Child Support from Father - Divorce/Child Support Papers show Father to claim as dependents the 16 year old and the 8 year old. Mother would need to provide Form 8332 to Father for these two children.

Mother claims 14 year old as dependent - qualifies for HOH for 2011 and Mother receives CTC for 14 year old

Mother receives EITC for all 3 children

Mother can claim Child Care for 8 year old

Thanks for reviewing

Sandy

[BP.]

Looks good, Sandy!

[S T]

Thanks BP, just needed some validation, I do so few of the EITC returns, and for some reason this one seemed a little complex to me.

Sandy

[FEDUKE404]

Minor nit to pick

Your conclusions seem valid.

Since you are likely preparing a NC return, you may wish to be sure the divorce was finalized prior to 12/31/2011, or de minimis the husband was out of the picture for the required time period.

As discussed on other threads, NC can have some weird rules about when you are/are not married.

FE

[S T]

Nc

Thanks FE for heads up on NC return,

And yes I have checked and rechecked all of the dates. The divorce was final pre 12/31/2011 - have the court paperwork, and the household separated approximately April 2011, and custody of children was court validated and also have that paperwork, as well as School Transfers, etc.

I have questioned myself so much on this return in part because of the ex-husband and what he will be claiming and also due to the NEW due digilence requirements on EITC - I have made myself crazy

This was an ugly divorce and custody issue and I don't want more with the Tax Filings!

Sandy