Who can claim the child?

[j2kp0t]

Child was born on 10/31. Lived with mother and grandmother for the month of November. Lived with mother and grandfather through the end of the year. (Approximate breakdown: Grandmother, 28 days; grandfather: 33 days). Mother is the qualifying child of grandfather who she lived with up until the baby was born. Father is out of the picture except for some minor child support. Mother, under age 19, did not begin to provide more than half of her own support.


Seems to me that that the grandfather should get to claim the grandchild--but I can't find any specific reference... can anyone help?

[Kram BergGold]

First question

During 2007 how much income did the mother have?

[j2kp0t]

$3000 and change.

[BOB W]

We need the exact amount....... Not sure what "and change" means.

[BP.]

You mentioned mom is QC of her dad, so her earnings are not relevant.

Look at pub 17, p. 27. Seems her child fails the residency test to be QC of either grandparent (must live with one of them from birth to end of year to be QC.) So I'd look at the QR rules to see if either grandparent is qualified to claim child as QR.

[erchess]

What the guys are fishing for is

We need the exact amount....... Not sure what "and change" means.

whether Mom made under $3400 for the year. But isn't that irrelevant given that she is under 19 and received over half of her support from others?