I thought I was sure about the answer but not so sure now.
Facts...unmarried parents, never married and they lived together with their child. Dad's AGI is slightly more than more mom's. The parents split up in October; dad leaves the house and child stays with mom. Child sees dad but has clearly stayed with mom more nights than dad in 2016.
IRC 152(c)((4)(B)(i) provides that if more than 1 parent can claim a child, and they do not file a joint return, "the parent with whom the child resided for the longest period of time during the year, or (ii) if the child resides with both parents for the same amount of time during the taxable year, the parent with the highest adjusted gross income." In this case there is no equal number of days spent with both parents. I do not see anything mentioned in this IRC requiring the parents to be married.
In a dispute over the dependent, it appears to me the child can be claimed by the mom as the child has resided with her more days. Which parent has the higher AGI only comes into play when they have an equal number of days.
Does this sound correct?
Facts...unmarried parents, never married and they lived together with their child. Dad's AGI is slightly more than more mom's. The parents split up in October; dad leaves the house and child stays with mom. Child sees dad but has clearly stayed with mom more nights than dad in 2016.
IRC 152(c)((4)(B)(i) provides that if more than 1 parent can claim a child, and they do not file a joint return, "the parent with whom the child resided for the longest period of time during the year, or (ii) if the child resides with both parents for the same amount of time during the taxable year, the parent with the highest adjusted gross income." In this case there is no equal number of days spent with both parents. I do not see anything mentioned in this IRC requiring the parents to be married.
In a dispute over the dependent, it appears to me the child can be claimed by the mom as the child has resided with her more days. Which parent has the higher AGI only comes into play when they have an equal number of days.
Does this sound correct?
Comment