Example of place of worship statement

[Golden Rocket]

Joint Custody

There are so many divorced/single parents with "joint" custody. In a perfect world it would be so easy to determine "custody", in our real world not so.

RitaB - I very much agree with you!

This "joint custody" that courts give out to give the illusion that both parents have the kid is a joke when it comes to tax purposes. The judge makes it sound "fair and balanced" and no negative connotations attach to either parent so it has become "in vogue" for courts to do this.

Has no bearing on what really goes on, it just sounds good.

When claiming a dependent, I've had clients pull this "joint custody" thing out in order to try to put pressure on me. I have to ask them where the kid spends most of his time. Sometimes the client will say "Oh, it's about 50-50." If that is the case, then I tell them NEITHER can claim the child because "more than 50% is required."

After telling them this, the story usually changes abruptly. Some of these people would like nothing better than to tell their ex-wife (ex-husband) that "my tax man said I can claim him" and they will contrive and distort facts in order to bring this about.

[ChEAr$]

Reminds me of a client once who brought in church statements for purposes of contributions deductions. There were four statements for : her,husband, and each of two kids. All had name and address on them. Kids' statements were for token amounts and she explained she and husband gave children the money to give to the church in order to teach them the importance of giving.

She was perplexed when I explained only her and husband's statements mattered on their joint return.
"But it was OUR money."

[JohnH]

Nice story. I've had a few of those myself. I assume your clients agreed that the lesson imparted to the children was much more valuable than the lost tax deduction. Too many people never get the benefit of that training.

[BP.]

where the kid spends most of his time. Sometimes the client will say "Oh, it's about 50-50." If that is the case, then I tell them NEITHER can claim the child because "more than 50% is required."

Why tell them that?
Pub 17 p. 28 & TTB p. 3-17 both say: If equal # of nts- higher AGI is deemed custodial.

[BP.]

Place of Worship statement

An EIC residency proof I just got is from the family's place of worship. The family are apparently residents of a Care Center run by the church, and I have a signed document on church letterhead from the resident services officer stating their names, address, dates. It works!