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Twist to tie breaker rule

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    Twist to tie breaker rule

    Boy friend and girl friend are the parents of a child, all live in the same household.

    Boy friend dies in august, can the tie breaker rule apply, or does the surviving girl friend qualify for all benefits under the “parent with whom the child lived for the longer period of time:????

    The executor of the deceased boyfriend wants to claim the child under the tiebreaker rule of the highest AGI. Girl friend also wants to claim child.

    If both claim, how do you think it will play out????
    Confucius say:
    He who sits on tack is better off.

    #2
    that is a twist

    Off the top of my head, wouldn't the GF be entitled since the child lived with her for 12 months as opposed to 8 months for the BF? I'm probably forgetting something.

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      #3
      a ghost of a chance

      >>the tiebreaker rule of the highest AGI<<

      You don't even get to the AGI tiebreaker unless the child lives with both parents an equal amount of time. Assuming the corpse was removed from the home, he doesn't have a ghost of a chance.

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        #4
        As jainen states, if two persons are the child's parents, it's who did the child live with the longest, if equal, then go to highest AGI. TTB 3-17

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          #5
          Logical

          I agree, that is the logical conclusion,,,not to many times logic applies.
          Like you can't claim girlfriends kids at 18 but can at 19, if not working. OH WELL
          Confucius say:
          He who sits on tack is better off.

          Comment


            #6
            only the set-up

            >>that is the logical conclusion<<

            No, that's only the set-up for the logical conclusion. The logical conclusion is the single mom tells the executor he's dead wrong, but how much is the exemption worth to him?

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              #7
              Now for the end of the story

              Upom further investigation, the boy friend moved out in June.
              1- Girl friend get HOH and EIC, signs form 8332 to release child
              2- Dead boy friend get dependent exemption and CTC,,,his income was $22,000.
              Confucius say:
              He who sits on tack is better off.

              Comment


                #8
                when?

                Originally posted by RLymanC View Post
                Upom further investigation, the boy friend moved out in June.
                1- Girl friend get HOH and EIC, signs form 8332 to release child
                2- Dead boy friend get dependent exemption and CTC,,,his income was $22,000.
                You say he moved out IN June? before 6 months were up?

                Would that change anything?
                ChEAr$,
                Harlan Lunsford, EA n LA

                Comment


                  #9
                  8332

                  Originally posted by ChEAr$ View Post
                  You say he moved out IN June? before 6 months were up?

                  Would that change anything?
                  Not if she signs the 8332 for non-custodial parents. She clearly has the superior claim but is giving up the dependency and CTC.

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