Client Claims Dependent Every Other Year -Files As Single

[zeros]

Had client who gets dependent every other year according to the divorce agreement but dependent only stays at his home about 40% of the time. Does this disqualify him from taking the HOH dedutions?

[FEDUKE404]

HOH & dependent rules

Had client who gets dependent every other year according to the divorce agreement but dependent only stays at his home about 40% of the time. Does this disqualify him from taking the HOH dedutions?

The HOH and dependent exemption are not joined at the hip. The rules for each are different and separate.

You can have a situation where a HOH filing status is justified and claiming dependent is not (or is released).

You can have a situation where the dependent can be claimed but rules for HOH are not met.

And Form 8332 can move the dependent to the non-custodial parent.

As for HOH, rules require the qualifying person to reside in that home more than six months of the year. That pretty well rules out your "40% of the time" scenario.

FE

[taxea]

TTB pg 3-15

[dtlee]

Just to be clear, assuming the child lives with the taxpayer only 40% of the time (by the counting of nights), the taxpayer is the noncustodial parent...

If the taxpayer does not have a signed Form 8332 from the custodial parent for the year (or if all of the information required on that form is not included in the signed divorce decree [including some specification of the year in question and the Social Security Number]), then the noncustodial parent cannot claim the child at all. If the taxpayer does have such documentation, the taxpayer may claim the child for dependency, possibly the Child Tax Credit, and possibly for higher education benefits.