Filing Status - Newly Divorced ?

[NewMexico]

Client was legally divorced in December.

Maintained home for at least 6 months for self and child.

Paid more that 1/2 support for that child.

Under divorce agreement he gave wife rights to claim child as a dependent, eventhough she provided little support.

He contacted wife she is willing to give dependency exemption back to husband.

I think he's HOH, but not sure how to handle the dependency ?

Your Thoughts on Filing Status and Dependency ...other forms that need to be filed?

Thanks Much !

[solomon]

Form

Custodial parent should give an executed 8223 to the non-custodial parent for the dependency. HOH does not go with this - only the Child Tax Credit.

[RLymanC]

Filing Status

Dependent lived with taxpayer over 6 months.

File HOH and take all credits. No 8332 necessary.

[skhyatt]

If

the wife is giving back the dependency exemption, then HOH and claim all credits. If wife is not giving it back, then form 8332 must be given to the wife. Wife can also claim the exemption by attaching pages from the decree or other agreement. See TTB 3-15. Client can take HOH either way, but cannot take the Child Tax Credit if dependency is signed over.