Dependent ctc eic or not

[TAX4US]

The facts.TP has own child. TP and girlfriend(not mother) lived together. TP goes to Jail June 1 and is still there. TP's daughter still lives with girlfriend. Girlfriend provides all support after TP went to jail. TP and daughter were living in house owned by girlfriend. Girlfriend works and made 5 times what TP made before he went to jail. I am leaning that girlfriend gets all and TP files as single with just himself. Am I off base here?

[Dude]

Only the parent, kin or step parent can claim the Child Tax Credit . Based on what you said, no one can claim CTC this year. Girlfriend cannot claim HOH because again, child is not kin. No EIC allowed either (besides, at 5 times the income she may be over the income threshold anyway). Girlfriend can claim child as other dependent and if there were dependent care expenses she can claim those too (subject to income limitations)

[TaxGuyBill]

I think the taxpayer (father) can claim the child.

Being incarcerated is a "Temporary Absence" that allows the father to claim the child as a dependent.

[Dude]

I think the taxpayer (father) can claim the child.

Being incarcerated is a "Temporary Absence" that allows the father to claim the child as a dependent.

You are right and here is a court case to prove it: http://www.parkertaxpublishing.com/p...exemption.html

But notice the defendant prepaid rent for child before he was incarcerated. In the posters case it looks like support was paid by girlfriend. I think girlfriend should find out if she can have the child officially placed with her and thus next year claim the child as a foster child (assuming the circumstances otherwise remain unchanged)

[TAX4US]

Thanks. I read the parker case too. TP was barely getting by b4 jail and when went to jail has paid nothing, nada, infact gets friends to help with the associated cost of being in jail. So I do not believe he can even meet the support test. I agree girlfriend does not get the ctc or the eic.

[TaxGuyBill]

So I do not believe he can even meet the support test.

There is no support test. As long as the child did not pay for over 50% of her own expenses, the child can be a "Qualifying Child" of the parent.

In most cases, because the child is a "Qualifying Child" of the parent, that disqualifies the girlfriend from claiming the child as a Qualifying Relative. However, in the event the taxpayer is required to file a tax return (and does not file, other than to receive any withheld taxes from any paychecks), then the girlfriend can claim the child.

https://www.irs.gov/publications/p501#en_US_2018_publink1000220942

[Dude]

There is no support test. As long as the child did not pay for over 50% of her own expenses, the child can be a "Qualifying Child" of the parent.

In most cases, because the child is a "Qualifying Child" of the parent, that disqualifies the girlfriend from claiming the child as a Qualifying Relative. However, in the event the taxpayer is required to file a tax return (and does not file, other than to receive any withheld taxes from any paychecks), then the girlfriend can claim the child.

https://www.irs.gov/publications/p501#en_US_2018_publink1000220942

No but there is a support test to get the best benefits of claiming a QC. HOH has support test, CTC has a support test, . Furthermore since the child is the qualifying child of another person the girlfriend can not call her a qualifying relative or claim the child for the EITC. The girlfriend can claim the child under other dependent.

[TaxGuyBill]

No but there is a support test to get the best benefits of claiming a QC. HOH has support test, CTC has a support test, . Furthermore since the child is the qualifying child of another person the girlfriend can not call her a qualifying relative or claim the child for the EITC. The girlfriend can claim the child under other dependent.

Um, no.

1) Head of Household has a pay-for-50%-of-home test, which is a bit different than a support test. But you are right, it sounds like the parent would not qualify for Head of Household.
2) No, the Child Tax Credit does not have a support test.
3) An "other dependent" is a Qualifying Relative. There isn't anything besides a Qualifying Relative or Qualifying Child (except the multiple support option). So if the parent qualifies to claim the child as a Qualifying Child (and files a return other than to receive withheld taxes refunded), the girlfriend can NOT claim the child at all.

[Dude]

Um, no.

1) Head of Household has a pay-for-50%-of-home test, which is a bit different than a support test. But you are right, it sounds like the parent would not qualify for Head of Household.
2) No, the Child Tax Credit does not have a support test.
3) An "other dependent" is a Qualifying Relative. There isn't anything besides a Qualifying Relative or Qualifying Child (except the multiple support option). So if the parent qualifies to claim the child as a Qualifying Child (and files a return other than to receive withheld taxes refunded), the girlfriend can NOT claim the child at all.

1. Someone who did not pay for 50% of a child's support but at the same time was able to say they paid for 50% of the cost of maintaining a home is a rare bird one you better be suspicious about. For all practical purposes they are the same thing. Playing semantics enables fraud imho

2. CTC: Child has to qualify as a dependent on your return and cannot have provided over half of their own support. Again, if you get someone who maintains the child is their dependent, the child did not provide over half their own support and THEY DIDN'T either??? Again, semantics, be suspicious.

I think people playing games with these credits is the reason we all have the due diligence requirement and why it has been expanded.

3. The girlfriend can claim the child if the boyfriend had a low enough income that he was below the filing requirement. This means the child was not a qualifying child of another.

[TaxGuyBill]

All of my previous comments stand. There is no point in repeating myself.