Form for claiming dependent

[S T]

I have a taxpayer that is going to claim neice and nephew as dependents for 2015, the neice and nephew are living with them and they are providing care as their "Mother" has a brain tumor and can not provide for the children. No foster care through Child Services. Mother has only Social Security Disability and no other income so will not be filing a tax return.

Form 8332 is for Married or Divorced Parents to release the dependency exemption, form 2120 is for multiple support, however, there is no one else. Is there another IRS form, or is one needed?

Sandy

[Roland Slugg]

Nope ... no form is needed. If the children meet the requirements as QRs, the aunt and uncle can claim them as dependents (but not claim the child tax credit).

Addendum to original reply: RitaB may be correct about the children qualifying as QC instead of QR of the aunt and uncle. It depends on the four QC tests, and none of those was stated in the OP. In addition to those tests, since the children definitely can be claimed as QC of their mother (and perhaps their father, as well), if the mother does not claim them, then the A&A can claim them as QC (as opposed to QR) only if their AGI is greater than that of the mother (and even the father, depending on the circumstances). If all this is, indeed, the case, then the A&A can claim the children as QC.

In any case, in her OP Sandy didn't ask about that, but simply stated that the A&A were going to claim the children as dependents and wondered if any special form is required to be attached to their return.

[RitaB]

Yes and no

Nope ... no form is needed. If the children meet the requirements as QRs, the aunt and uncle can claim them as dependents (but not claim the child tax credit).

Correct, no form is needed.

The niece and nephew are Qualifying Children of the aunt and uncle, and they can claim CTC, if all the requirements are met. See links below.

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules

https://www.irs.gov/uac/ten-facts-about-the-child-tax-credit

[taxea]

I would submit the 8332 just in case proof is required in the future.

[TAXNJ]

Correct, no form is needed.

The niece and nephew are Qualifying Children of the aunt and uncle, and they can claim CTC, if all the requirements are met. See links below.

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules

https://www.irs.gov/uac/ten-facts-ab...ild-tax-credit

Great reply as usual. Nothing like having the source to claim the credit for additional $.

[MDEA]

Form for claiming dependet

First who would sign the 8332? There is no divorce in question.Second why add unnecessary forms to the return. If there is EITC or refundable child tax credit you would have to prove the relationship to the children.

[RitaB]

I don't see this at all

I would submit the 8332 just in case proof is required in the future.

Form 8332 is used when the parent with whom the child resides gives up the right to claim the dependency to the other parent. The aunt and uncle are not parents, and the aunt and uncle are custodial here. The kids live with them. I don't see filing Form 8332 as fitting at all.

[FEDUKE404]

More facts needed

Form 8332 is used when the parent with whom the child resides gives up the right to claim the dependency to the other parent. The aunt and uncle are not parents, and the aunt and uncle are custodial here. The kids live with them. I don't see filing Form 8332 as fitting at all.

AGREED!

I was also having a hard timie fitting the signature lines on Form 8332 ("Signature of custodial parent releasing claim to exemption") to this particular situation.

Perhaps a little more explanation from OP re "ARE living with them and ARE providing" might be relevant to what occurred during calendar year 2015 ? ? Also, how old are the nieces/nephews ?

FE

[RitaB]

We might be too nosey

Perhaps a little more explanation from OP re "ARE living with them and ARE providing" might be relevant to what occurred during calendar year 2015 ? ? Also, how old are the nieces/nephews ?

FE

Well, all Sandy wanted to know was whether to attach a form. The rest of us started answering questions that were not asked and got off on a rabbit trail. Sandy is probably on the next return and we all look like stupid nerds trying to show how smart we are. Myself included. It's what we do.

Wish we could edit titles. It's nosy, not nosey. Grrrr.

[S T]

Thanks all!
The reason the OP was the Taxpayer was asking if there was some sort of "release of exemption form"
I knew 8332 was not appropriate, the 2120 form did not seem appropriate,
I know the family quite well over a period of 25+ years. Yes niece/nephew are residing with the Aunt and Uncle, school records will show that adress, niece/nephew are in their early teens.

I have suggested Aunt and Uncle obtain guardianship or foster care, as the Mother seems to have a terminal condition.

Sandy

[FEDUKE404]

To the point

Well, all Sandy wanted to know was whether to attach a form. The rest of us started answering questions that were not asked and got off on a rabbit trail. Sandy is probably on the next return and we all look like stupid nerds trying to show how smart we are. Myself included. It's what we do.

Wish we could edit titles. It's nosy, not nosey. Grrrr.

Awfully early (late?) in the tax season to be viewing snarky comments.

Last time I checked, this was a "discussion" board.

Perhaps the response to Sandy's original question should just have been Choice A (yes) or Choice B (no).

The rabbit trails will soon be snowy, so I guess it's about time for this "stupid nerd" to check out for a long rest.

Peace.

FE

[RitaB]

Well, all Sandy wanted to know was whether to attach a form. The rest of us started answering questions that were not asked and got off on a rabbit trail. Sandy is probably on the next return and we all look like stupid nerds trying to show how smart we are. Myself included. It's what we do.

Last time I checked, this was a "discussion" board.

Perhaps the response to Sandy's original question should just have been Choice A (yes) or Choice B (no).

The rabbit trails will soon be snowy, so I guess it's about time for this "stupid nerd" to check out for a long rest.

I was making fun of all of us. I'm kinda sassy, and I mean it in fun. Of course it's a discussion board. It's fine to discuss, and it's fine to want to bring up things the original poster may have missed. I do not want to squelch discussion, but I do wish we had a "like" button; it might help us weed out incorrect information, give us confidence that information is probably correct, and know better where to direct more research. The other day we had a thread that was resolved by about the sixth non-originator reply. It went on for about fifteen more posts of "answers", mostly responders arguing amongst themselves and speculating about the original poster's possible situation in the original poster's complete absence. A "like" button might help with things like that. When a person is looking for an answer, knowing three smart cookies agree on one would be nice. I apologize for offending you. It was not my intention.

[TAXNJ]

I was making fun of all of us. I'm kinda sassy, and I mean it in fun. Of course it's a discussion board. It's fine to discuss, and it's fine to want to bring up things the original poster may have missed. I do not want to squelch discussion, but I do wish we had a "like" button; it might help us weed out incorrect information, give us confidence that information is probably correct, and know better where to direct more research. The other day we had a thread that was resolved by about the sixth non-originator reply. It went on for about fifteen more posts of "answers", mostly responders arguing amongst themselves and speculating about the original poster's possible situation in the original poster's complete absence. A "like" button might help with things like that. When a person is looking for an answer, knowing three smart cookies agree on one would be nice. I apologize for offending you. It was not my intention.

�� RitaB �� LIKE
you provided a great 1st response - short and to the point. That's all that matters And you are correct, the Original Poster is probably on the next return.

[Rapid Robert]

The other day we had a thread that was resolved by about the sixth non-originator reply. It went on for about fifteen more posts of "answers", mostly responders arguing amongst themselves and speculating about the original poster's possible situation in the original poster's complete absence. A "like" button might help with things like that.

As this is a volunteer board, we are not limited to just answering the original question. If tax pros (who may not have office mates to interact with) want to branch off on related tax topics for enlightenment or even just amusement, nothing wrong with that. It's not really our job to serve up to the OP a nice, neat, authoritative answer, that's what commercial tax research services are for.

I don't think a "like" button would add any value, based on what I've seen in Facebook tax pro discussion groups. But it's available over there, so at least you have an option. I was in a discussion group once for one of the tax pro associations, when new software allowed for "star" ratings for contributors, everyone voted to remove the option.

[mactoolsix]

I have suggested Aunt and Uncle obtain guardianship or foster care, as the Mother seems to have a terminal condition.

Sandy

Wow, said situation. Nothing like good family in tough times!
Mike