I think I'm reading too much into this. Just need a check here. Doing a client 1040, individual is singe, divorced and has a 7yr old child. She is the custodial parent, per decree gets to take the dependency, child lives with her, and she provides 50%+ support. Thus, qualifying child and HOH status. However, in TTB per p.3-11 regarding unmarried individuals, can use HOH is one of the following 1) Paid over half costs of home for parent, etc, or 2) Same ... "Any person the taxpayer can claim as a dependent, but not including the following: - The taxpayer's qualifying child claimed as a dependent based on the rules for children of divorced or separated parents". So, I think this is just excluding this for all other circumstances, so in my case here, the taxpayer can file as HOH. Much thanks in advance.
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"The hardest thing in the world to understand is the income tax" - Albert Einstein -
The decree doesn't control who gets to take dependency as I recall, rather it is the Qualifying Child rules and the Form 8332 rules. Since your client is the custodial parent, yes she can file as HoH. But even if she released the dependency exemption to the other parent via F8332, only she, not the other parent, could claim HoH.Originally posted by bbrownatl View Post"You said it, they'll never know the difference. Come on, we'll paint our way out!" - Moe Howard -
Thanks
Robert, thanks this is helpful. Have a good weekend, or rather post 4/17."The hardest thing in the world to understand is the income tax" - Albert EinsteinComment
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