dependent claimed by ex-spouse

[skdoorn12]

Daughter lived with my client to mid August. My client paid more than 1/2 of support and housing for that time. Daughter went off to private college near dad's home out of state and lived with him for the rest of 2011. Dad filed his 2011 tax return and claimed daughter as his dependent.

How do I resolve this with the IRS? What will happen if I file and claim the same dependent? How do we prove to the IRS that my client can rightfully claim the daughter? Never ran into this before.

[JG EA]

Daughter lived with my client to mid August. My client paid more than 1/2 of support and housing for that time. Daughter went off to private college near dad's home out of state and lived with him for the rest of 2011. Dad filed his 2011 tax return and claimed daughter as his dependent.

How do I resolve this with the IRS? What will happen if I file and claim the same dependent? How do we prove to the IRS that my client can rightfully claim the daughter? Never ran into this before.

Do a dependent support worksheet. Don't forget if you are going through the list for Q. Child then your client does not have to support her daughter, but if the daughter supports herself that kicks it out.

If the Dad claimed her as a QC then he would not be correct because of the 6 months. So if you can prove each step on the list go ahead and do it, but you'll have to paper file. (You probably already got a reject and know that part?)

[taxea]

If the daughter lived with the father, went to school (a temporary absence from the home and actually considered as still living in the home) and then lived with him the rest of the year she was with him for 12 months.
How does your client show that the daughter lived with her any part of the year and are there any documents in support of her claiming the daughter as a dependent?
I don't think she has any standing to claim the daughter. If you do claim her then your client will get a letter from IRS asking for proof of the claim. What proof is there?

[KBTS]

If the daughter lived with the father, went to school (a temporary absence from the home and actually considered as still living in the home) and then lived with him the rest of the year she was with him for 12 months.
How does your client show that the daughter lived with her any part of the year and are there any documents in support of her claiming the daughter as a dependent?
I don't think she has any standing to claim the daughter. If you do claim her then your client will get a letter from IRS asking for proof of the claim. What proof is there?

Poster said daughter lived with his client (the mom) for 7 1/2 months - not with the father until she went to school. Therefore, she would be considered away from mom on temporary basis and with her for 12 months.

[AJsTax]

Tie Breaker?

What is the first question asked if there is a dispute over who gets the dependency?
Who did the child live with for the most nights of the year..
Who wins that one? then that parent wins for the year..and since the daughter is in college the exemption can not be given away via a 8332.

[taxea]

Poster said daughter lived with his client (the mom) for 7 1/2 months - not with the father until she went to school. Therefore, she would be considered away from mom on temporary basis and with her for 12 months.

Actually poster said daughter lived with "my client" I couldn't determine which spouse that was. Who is the custodial parent? If mom isn't she would have to give dad an 8332 for him to take the kid. The who provided the most support, to me is mute, because the daughter would have been considered living with her while at school, if mom is the custodial parent.

[Jesse]

What is the first question asked if there is a dispute over who gets the dependency?
Who did the child live with for the most nights of the year..
Who wins that one? then that parent wins for the year..and since the daughter is in college the exemption can not be given away via a 8832.

That's the way I see it. If Dad already claimed the exemption Mom will need to "paper" file.

[dan doshan]

Actually poster said daughter lived with "my client" I couldn't determine which spouse that was. Who is the custodial parent? If mom isn't she would have to give dad an 8332 for him to take the kid. The who provided the most support, to me is mute, because the daughter would have been considered living with her while at school, if mom is the custodial parent.

For the sake of discussion I will assume the daughter is 19 and or turned 18 in June of the year and quite probably has reached the age of majority or whatever it is called. In that case the daughter is considered in the custody of neither parent (rules for divorced or separated parents). Form 8332 would be irrelevant. But the rules for a qualifying child would come into play. Probably need more information in the original post. How old is the daughter, did she just graduate from high school during 2011 before moving on to college, etc.

[dan doshan]

Isn't it quite possible that the daughter would not be a qualifying child of either parent. Say the daughter was 19 and not a student when she lived with mom until mid August. She then went off to college in another state and lived her dad. That would not seem to be a temporary absence from Mom's home. How would the daugher qualify as being a qualifying child of either parent.

[Gary2]

The question isn't whether the daughter qualifies. From the way the question was worded, let's give the original poster the benefit of the doubt and assume that it's clear (to the poster) that the daughter qualifies, even if the post doesn't contain all the details.

The real question is how do you prove to the IRS that the daughter actually lived with the client for 7 1/2 months? The answer is that you rely on whatever evidence you can come up with. Will the daughter testify honestly and credibly (preferably without creating family strife)? Get an affidavit. If the daughter was in high school for the first half of the year, you get high school records, preferably with a statement from the school, on letterhead, that the client was the contact person and the client's address was the daughter's address for the time period. Are there records of her traveling to her father's home in August? Get those. Did she file a change of address? Does the daughter have a cell phone? And so on. It may be easier in this case than in many others, because it sounds like the two parents live far apart.

The other question is whether the father is actually aware of the impact and the rules. It might be that he innocently thought he was entitled to claim her, and if the error is pointed out, he'll agree to amend - problem solved.

[Gary2]

Isn't it quite possible that the daughter would not be a qualifying child of either parent. Say the daughter was 19 and not a student when she lived with mom until mid August. She then went off to college in another state and lived her dad. That would not seem to be a temporary absence from Mom's home. How would the daugher qualify as being a qualifying child of either parent.

There's no requirement that she be a student while living with her mother. The only requirements are that she be a full time student for at least five months during the calendar year, and (in this case) live with her mother for more than six months during the calendar year. They don't have to be the same months.