8332

[taxea]

Taxea .. in regards to your question, what would or could be relevant is if the mom did not work and between the mom and the dad (non custodial parent) they did not provide over one half of the support for the child, then mom technically should not or could not release the exemption via form 8332 to the dad. Then if the boyfriend provided over one half of the support he could claim the child as a qualifying relative.

Thank you that was my thinking. As for "parent" on the instructions the boyfriend is acting in place of the male parent who is totally out of the picture. Does anyone have a cite that denies the boyfriend if he is not a "parent by blood"?

If what the rest of you are saying is true then how can a foster "parent" or legal guardian ever take a child as a dependent?

[Gary2]

Thank you that was my thinking. As for "parent" on the instructions the boyfriend is acting in place of the male parent who is totally out of the picture. Does anyone have a cite that denies the boyfriend if he is not a "parent by blood"?

If what the rest of you are saying is true then how can a foster "parent" or legal guardian ever take a child as a dependent?

There is no cite that denies the boyfriend for not being a parent, just as there's no cite that denies the next door neighbor. There are only cites that include "foster parent" in the definition of parent. Specifically, section 152(f) includes foster child in the definition of child.

[taxea]

It appeared to me that qualified relative would be the better application for the child. Anyone have a problem with that?

[Gary2]

It appeared to me that qualified relative would be the better application for the child. Anyone have a problem with that?

Why wouldn't both the girlfriend and her son be qualifying relatives?

[MRPLOW]

What about Form 8332 to your ex's new wife, who is now the child's step-parent?

[Burke]

One of the chapters in my next book is going to be "Can I Trade the Kids?"

[Gary2]

What about Form 8332 to your ex's new wife, who is now the child's step-parent?

Are you suggesting that the ex and his wife are filing separately?

[MRPLOW]

Gary No.

Ex-wife sign Form 8332 over to dad.
Dad is remarried, but due to child tax credit phaseouts, dad could save over $3000 my filing MFS over MFJ with his new wife. But this requires his new wife to put the kids on her MFS return.

[Gary2]

Gary No.

Ex-wife sign Form 8332 over to dad.
Dad is remarried, but due to child tax credit phaseouts, dad could save over $3000 my filing MFS over MFJ with his new wife. But this requires his new wife to put the kids on her MFS return.

Ah, so the answer to the question I thought I was asking is yes.

[MRPLOW]

Anyone have any other opinions or help?