Just checking on dependent status

[JenMO]

Client's son is 19, attended school over half the year. Son did not make enough to support himself, but was funded by mother (ex wife) My Client was awarded the exemption for Son in the divorce. Son crashes at Dad's occasionally, crashes with friends, and stays at Moms occasionally. For 2012, can he be claimed as a dependent? If 19, a student, support test says son just can't have provided over half his support. WHat about EIC? He was at school first, then kinda drifted from place to place. I think he could be a dependent, but not sure about EIC

[taxea]

You can find your answer detailed in TTB starting at pg3-15

[BP.]

stays at Moms occasionally . . . crashes at Dad's occasionally . . . not sure about EIC...

Not clear in post which parent wants to claim son.

TTB 11-8- EIC
How will client meet EIC residency requirement? Will you be able to obtain any 8867-needed docs to show residency for EIC purposes?

[David1980]

Let's assume both parents want to claim the kid. Doesn't seem that far fetched. So the school can be a temporary absence.

Relationship test will be fine for both parents.
Age test is fine, as a student.
The child must have lived with you for more than half of the year - exception for temporary absence. If you count the days at school + the days with mom, no doubt mom's got it. If you count the days at school + the days with dad, no doubt dad's got it. Any reason not to count the days at school as a temporary absence? With crashing at mom's, crashing at dad's, crashing at friend's, etc... when not in school does it really remain a temporary absence from the home? Next break, will the kid be crashing with his parents or his friends or his gf or other? I feel this one is a bit weak, and I'd speculate that without counting school as temporary absence applicable to the residency period for the parents neither qualifies for qualifying child. So I'll assume it's met - my thoughts are here.
The child must not have provided more than half of his or her own support for the year. "did not make enough" - does the son have any loans? Often overlooked, the loans. Loans would be considered self-support for the kid. As long as we're cool on the support test, regardless of which parent paid, the test is met.
The child is not filing a joint return for the year (assuming).

So potentially a qualifying child of both mom & dad. If both choose to claim then tie-breaker rules would determine. It would probably come down to number of nights.

Would be more of a slam dunk if the kid always came home and spent the majority of their time with mom, or with dad. I think temporary absence implies the kid has plans to move back in with mom or dad at some point.