Dad(divorce situation) - son in college, son is claimed by mother(maybe), when son is home from college, he sleeps at dad's, but is not home much because of full time college and activities. Does dad still get eic? Not sure mother is still claiming son ( i don't do her return). If he is doing his own, and claiming himself, can dad use him for eic?
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Well, maybe, depending why son is claiming their own exemption. For EIC, there's no support test. So if the son would be a dependent of dad except the dependent provided over half their own support but still meets the relationship, age, residency, and joint return tests they could still qualify as a dependent for EIC purposes for dad.Originally posted by JenMO View Post
The residency test is the one that might be harder. "The child must have lived with you for more than half of the year" but obviously there's the exception for "temporary absences". If the child wasn't off at school, would they be living with the dad?
Let's assume that both mom and dad claim the child for EIC. Who wins? You can see some of the items the IRS would ask for on the 886-H-EIC. http://www.eitc.irs.gov/EITCCentral/f886-h-eic.pdf
So, what address is on the school records, for example? -
OK, I'm going to ask some more questions. Dad was always custodial parent before, but I'll see where he spends weekends and breaks.Comment
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Another thing to consider is the AOTC. Does he have significant college expenses? Credit may be wasted if son files and claims himself. Also he is not eligible for refundable credit under age 24, whereas the parents may be eligible for both if one or the other claims him.Comment
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Yes, I'm not sure because my client has had only custodial custody, not claiming as dependent.Comment
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