Can non-custody of 19 year old be a dependent?

[mikeburg]

I have a taxpayer wanting to claim his 19 year old daughter as a dependent for 2018. Here are the facts & circumstances:
1) The child was in school part of 2018
2) The Indiana joint agreement of paternity between the child's mother & him states:
A) The mother has custody of the child and
B) That the dad, my client, is allowed to claim the child as a dependent on even years (2018) and
C) The dad, my client, is to furnish the daughter with health insurance (& he did for 2018) and
D) The dad, my client, was to pay child support (& he did for most of 2018)
3) The taxpayer & the child are not communicating with each other so it is unknown:
A) How much if any earned income the child had for 2018
B) Whether the child claimed her own exemption on her own 2018 tax return
4) The custodial parent, the child's mother, refused to sign form 8332 to release custody to non-custodial parent
5) The dad, my client, stated that during 2018, his daughter is emancipated on her birthdate 10-18-18 (supposedly
as all children reaching 19 in Indiana

The dad, my client, is insisting on claiming his daughter for the Other Tax Credit of $500.
Will he be allowed?

I would appreciate any & all comments, ideas, & references to documents you may have.
Many thanks, mikeburg

[JBP]

I don't think he can claim her without the custodial parent signing off on the 8832, which it doesn't appear will happen.

[dtlee]

There are two issues I am concerned about.

1) The child was in school part of 2018

1. Was this a full-time student? How big a "part" of the year?
2. What is the law regarding age of majority in the state where the child lives relative to #1.

If the daughter is considered emancipated for more than half of 2018, the daughter is in no one's custody and has no custodial (nor non-custodial) parent and Form 8332 is irrelevant. I realize that a 19 year-old is emancipated, but my understanding of Indiana law (which is next to nothing) is that a person can also become emancipated if at least 18 and not attending school for at least four months and capable of supporting herself. If she attended school through May, you would still have an emancipation date in the second half of the year.

Assuming she attained full time student status and became emancipated late in the year, she is in the custody of the one or both of her parents for more than half the year. The next thing is to determine if the two parents have together provided more than half of her support.

Assuming the two parents provided more than half of her support, the father would need Form 8332 to claim her. If the two parents together did not provide more than half of her support, only the mother can claim her as a Qualifying Child (even if she were to complete and provide Form 8332 to the father) since the divorced or separated parents rules would not apply.

If the child claimed her own exemption, it does not change the law of whether or not she is or is not able to be claimed as a dependent, whether by the mother or the father.

[Burke]

If you e-file the return with the child on it, and someone else has claimed the exemption, it will reject and you will know at that point. You can correct the return and re-efile without her. Regardless, it does not appear that he is qualified to claim her unless he can prove support. I do not believe Form 8332 is required after dependent is 18. If he does not know the child's earned income or other costs of support then I don't see how he can furnish proof of support for the exemption. If she was in school in 2018, then there may be education credits involved for whoever claims.

[mikeburg]

Hey, thanks so very much for the information! Being sole proprietor, I need this reassurance. mikeburg