Earned income credit and no dependancy exemption

[Super Mom]

Ok, having trouble finding this. My son lives with a girl with a two year old. My son provided over half of the child's support and the child lived with both him and his girlfriend for 8 months of 2015. I'm thinking the girlfriend can claim the earned income credit for the child and my son can claim the dependency exemption for him. Is that correct?

[BP.]

having trouble finding this

For starters, TTB 3-14 (in either 2014 or 2015 edition) has a similar example, plus great chart TTB 3-13.

Probably more facts needed, but your post seems to imply your son isn't the father, and if not, the child isn't his QR under the facts given.

[Super Mom]

what I'm seeing from the taxbook web library or 3-14 of the 1040 book----is that under the boyfriend providing over 1/2 support and 1/2 cost of home, mom gets the dependency deduction????????? even though boyfriend provided over 1/2 of support???????

[New York Enrolled Agent]

what I'm seeing from the taxbook web library or 3-14 of the 1040 book----is that under the boyfriend providing over 1/2 support and 1/2 cost of home, mom gets the dependency deduction????????? even though boyfriend provided over 1/2 of support???????

You really need to review §152 of the IRC. You clearly don't understand the issue of support for a qualifying child.

[Super Mom]

For starters, TTB 3-14 (in either 2014 or 2015 edition) has a similar example, plus great chart TTB 3-13.

Probably more facts needed, but your post seems to imply your son isn't the father, and if not, the child isn't his QR under the facts given.

in the taxbook tab 3-13 it has any other person listed also under qualifying relative rules and under that he would qualify. I saw the chart you are referring to, but don't quite understand the mom getting the dependency exemption if she provided less than 1/2 of the support. However, upon further research I'm thinking that's correct?????

[BP.]

what I'm seeing from the taxbook web library or 3-14 of the 1040 book----is that under the boyfriend providing over 1/2 support and 1/2 cost of home, mom gets the dependency deduction????????? even though boyfriend provided over 1/2 of support???????

Is the child the QC of mom? (And note the QC support test.)

TTB should be able to provide the explanation you need.

[BP.]

in the taxbook tab 3-13 it has any other person listed also under qualifying relative

Just keep reading the words after "any other person" . . .

[kathyc2]

I saw the chart you are referring to, but don't quite understand the mom getting the dependency exemption if she provided less than 1/2 of the support.

Mom does not have to provide 1/2 support for child to be qualifying child. Requirement is that CHILD can not provide over 1/2 of own support.

Furthermore, child is not a qualifying relative, so would have had to live w/ him for the entire year, not 8 months.

[Super Mom]

Thanks to all for your help, understand clearly now, just hoping I could help my son with an extra deduction, but obviously can't. Thanks!

[taxea]

in the taxbook tab 3-13 it has any other person listed also under qualifying relative rules and under that he would qualify. I saw the chart you are referring to, but don't quite understand the mom getting the dependency exemption if she provided less than 1/2 of the support. However, upon further research I'm thinking that's correct?????

I don't know whether it is still on page 3-15 but there are several scenarios that should help you decide.