EIC and HOH Question

[photoman]

I have a client that for the past two years the following has occured

TP is divorced and gets along with ex spouse. TP claims college son on TP return and HOH and education credits. The son is away at school and is on college loans in ex spouse's name. The TP and Souse have always said it was TP that had the claiming rights of son so past two yrs the return has been filed TP as HOH and Educations credits on TP return.

This yr the TP has only W-2 and social security income and ends up that by claiming HOH and the education credit ther is 3100 EIC credit on his return.

The son had about 6000 W-2 income and the intent is to file son to claim for refund only and have the dad TP file HOH and Ed credit on dads return.
I'm wondering if I should have the son claim himself and put ed credit on his return and change dad TP to single and do away with the HOH and education credit on his return.
I do not want to start being the judge as this will cost a lot of money on the Dads TP return. The son is 21 years old.

[DexEA]

It's really not a "choice", but who qualifies. It is very frustrating when the taxpayers want to try different scenarios to see what comes out best, but first you need to figure out what each qualifies for. I'm not sure I'm typing what I mean, but I would start by figuring out if the student is a qualifying child? Did the student provide for more than 1/2 of his own support? Is the students earned income more than 1/2 of their own support (if not no refundable AOC)? Untangle the mess and see who qualifies for what and then figure out what will work out best.