HOH & Divorce

[taxea]

Look at the charts and examples starting on page 3-16 taxea

[BHoffman]

Mom is the custodial parent. Daughter lives with her full time. Daughter is too old for child tax credit, and no EIC applies here.

[taxmom34]

the parent with the dependent

[Redneck]

That being said

who get's the child tax credit.

[RLymanC]

Answer is NO

Taxpayer (Mom) is unmarried. Daughter is 19, single, and a full time (still in high school, no tuition paid) student. Daughter lives with TP and has no earned income. TP provides all support for Daughter.

2008 is Dad's year to claim daughter as a dependent. Per the divorce decree, they alternate years.

Can Mom file as HOH?

I'm pretty sure the answer is yes based on TTB, but still would like some reassurance.

Thanks!

without form 8332. Only the custodial parent may claim HOH, without form 8332 the non-custodial parent has to say the child live there for over 6 month. Tax programs won't allow a dependent if not over 6 months and no 8332.

Custodial parent then is not qualified for EIC, Child Care,

[JON]

Additional, I think,

last six months of the year the EX can not be part of the household.??!!

[Bees Knees]

Where can I get clarification of the statements on p. 3-14 of the TaxBook? Do I need to read the divorce decree? All comments appreciated.

The statement is taken from page 15 of the Form 1040 instructions. If the child is claimed as a dependent under the rules for children of divorced or separated parents, it means the child is not in the custody of the parent claiming the dependency exemption. If the child is not in the custody of that parent, then that parent gets no HOH, since HOH can only be taken if you have custody of the kid. The parent who does have custody of the kid but has signed away the dependency exemption still gets HOH under the rule mentioned on page 3-14 of TTB, # 2d, "The taxpayer’s child who is neither the taxpayer’s dependent nor a qualifying child because of the rules for children of divorced or separated parents.."

[BHoffman]

Thanks for kind replies. Pub. 17 is required reading

[Lion]

Definitely

Mom can have a dependent or a non-dependent child who qualifies her for HOH as long as she meets the requirements for HOH, such as paying more than half the costs of keeping up her home for herself and a qualifying person. As people have told you, Pub 17 outlines quite well who can be a qualifying person.

[Gene V]

Taxpayer (Mom) is unmarried. Daughter is 19, single, and a full time (still in high school, no tuition paid) student. Daughter lives with TP and has no earned income. TP provides all support for Daughter.

2008 is Dad's year to claim daughter as a dependent. Per the divorce decree, they alternate years.

Can Mom file as HOH?

I'm pretty sure the answer is yes based on TTB, but still would like some reassurance.

Thanks!

Yes, she Pub. 17 page 23
Table 2-1. Who Is a Qualifying Person Qualifying You To File as Head of Household?1

[BHoffman]

Just making sure

Taxpayer (Mom) is unmarried. Daughter is 19, single, and a full time (still in high school, no tuition paid) student. Daughter lives with TP and has no earned income. TP provides all support for Daughter.

2008 is Dad's year to claim daughter as a dependent. Per the divorce decree, they alternate years.

Can Mom file as HOH?

I'm pretty sure the answer is yes based on TTB, but still would like some reassurance.

Thanks!

[veritas]

Donna, yes, thank you. I assume she still has to qualify for more than half of the home maintenance costs. Correct? Thanks again. RayT.

Over one half of keeping up the home.

[RayT]

HOH & Divorce

Donna, yes, thank you. I assume she still has to qualify for more than half of the home maintenance costs. Correct? Thanks again. RayT.

[Possi]

Hoh

Yes, she gets the HOH filing status.
Child support is not a taxable event. Spousal support is taxable.

In the following years where the non-custodial parent is allowed to claim the dependent it gets tricky.

I have the custodial parent sign the 8332 for the non-custodial parent.

The custodial parent keeps the "dependent" for HOH filing status and for dependent care credit (babysitting/child care, NOT child support... don't confuse the two).
The non-custodial parent, with the signed 8332, will get the "exemption" which gives that parent the exemption deduction and the child tax credit.

Does that help?
~donna

[RayT]

Attn: Lion Re: HOH & Divorce

Thank you for the response. Specifics are: Client separated 2/24/07, divorced 9/21/07. Has custody of child. Receives child support, Received some alimony. If client has paid more than half of home maintenance for 2007, can she qualify as HOH filing status?