Dependency

[arlo]

Ex Husband abandoned his Ex wifes children in Feb 2013 at her house. Children lived with Ex wife all year but the children went back to the EX husband in December 2013. Can the Ex wife claim the Children for 2013? The Ex husband was the custodial parent. The Ex wife paid child support all year. Ex husband will not sign 8332. I looked at the Dependency Test and I think she can.

[appelman]

Husband or ex husband?

Ex Husband abandoned his Ex wifes children in Feb 2013 at her house. Children lived with Ex wife all year but the children went back to the EX husband in December 2013. Can the Ex wife claim the Children for 2013? The Ex husband was the custodial parent. The Ex wife paid child support all year. Ex husband will not sign 8332. I looked at the Dependency Test and I think she can.

You don't mention divorce. And how can (ex) husband be custodial parent if children lived with mother for 11 months? And to whom is (ex) wife paying child support and why? Or is something backwards here?

[DonB]

This is all very confusing. How many nights did children spend with the ex-wife? Are they divorced?

[arlo]

Dependency.

Yes they were divorced a couple of years ago and the husband receive custody of the child. The wife was the one that had to pay child support. Just one day last Feb 2013 the husband drop off the child and left according to the client.
The child lived 11 months with the mother. Then the ex husband picked up the child around christmas and left again.
Maybe there is more that I have not been told but the child lived with the mother in her house for 11 month during 2013
and paid all of his expenses.

[appelman]

Sounds pretty clear.

Mother qualifies for all child benefits, including HofH status.

[DonB]

Agree

Agree with you Evan.

[David1980]

Yes they were divorced a couple of years ago and the husband receive custody of the child. The wife was the one that had to pay child support. Just one day last Feb 2013 the husband drop off the child and left according to the client.
The child lived 11 months with the mother. Then the ex husband picked up the child around christmas and left again.
Maybe there is more that I have not been told but the child lived with the mother in her house for 11 month during 2013
and paid all of his expenses.

"Custodial parent" isn't determined by who the court grants "custody of the child" to. The custodial parent is the parent with whom the child spends the greater number of nights. That appears to be the mother in this case.

[Lion]

Wife had the child for more nights and is the custodial parent for tax purposes.

[David1980]

Wife had the child for more nights and is the custodial parent for tax purposes.

Agree, reading too fast... read that wife split in Feb.