- quote -

When I first read this I though the OP was saying that both
she and her ex claimed a dependency exemption for their
daughter. On re-reading it with the responses, I think she
was talking about the situation before the support test for
children of divorced parents changed. In the old days it
was both legal and common for the child to be the qualifying
person for HofH filing status (but not a dependent) and the
dependent of the noncustodial parent.

Phil Marti
Topeka, KS

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<schatzn[at]netwitz.net> wrote:

- quote -

Something like this was NEVER in existence, what you did
"years ago" was wrong.

ONLY one taxpayer can claim a dependency exemption. In the
case you describe, with the limited info you gave us, it
looks like his mother qualifies to claim him.

Gene E. Utterback, EA

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schatzn[at]netwitz.net writes:

- quote -

It wasn't in existence when you did it--you just got away
with it. What's changed is IRS's making sure that you can't
again.

Your granddaughter can be claimed as a dependent on only one
return and as a qualifying person for HofH filing status by
only one person. Since it sounds like she lives with her
mother, except when away at school, she's a HofH qualifying
person for only her mother.

As for dependency, it depends on who contributed more than
half her support. See IRS Publication 501.

Phil Marti
Topeka, KS

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schatzn[at]netwitz.net wrote:

- quote -

"Can we BOTH...?" NO. NO. NO.

A person can at most be the dependent of ONE taxpayer (in
which case, he/she cannot claim him/herself).

What was done "years ago" was also WRONG.

Prior to 1987, a dependent could be claimed as such by
another taxpayer and still claim him/herself on his/her own
tax return. There has NEVER been a provision allowing a
person to be claimed as a dependent by TWO (or more) other
taxpayers.

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schatzn[at]netwitz.net wrote:

- quote -

Only one of you could possibly claim the dependency
exemption, depending on which one of you provides more than
50% of his total support for the year. There are not enough
facts above to determine this. Where does he live? Who
provides for his meals, clothes, etc. See Pub 501 for the
five rules that you have to satisfy before you can claim him
as your dependent.

- quote -

That was never allowed by the tax code. What you and your ex
did was wrong.

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schatzn[at]netwitz.net wrote:

- quote -

Only one of you could possibly claim the dependency
exemption, depending on which one of you provides more than
50% of his total support for the year. There are not enough
facts above to determine this. Where does he live? Who
provides for his meals, clothes, etc. See Pub 501 for the
five rules that you have to satisfy before you can claim him
as your dependent.

- quote -

That was never allowed by the tax code. What you and your ex
did was wrong.

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schatzn[at]netwitz.net wrote:

- quote -

No. Only one person can claim the dependency exemption.

- quote -

You're confusing two different things. It is possible for a
child or grandchild to be the "qualifying person" making one
taxpayer eligible for head of household filing status while
another taxpayer claims the child/grandchild as a dependent
and claims the exemption.

In order for that to work, the person claiming HoH status
must be paying more than half the cost of maintaining the
home of the qualifying person while at the same time the
person claiming the dependency exemption must be paying more
than half the cost of supporting the dependent. That can be
tricky.

--
D.F. Manno
dommanno[at]netscape.net
"They that can give up essential liberty to obtain a little
temporary safety deserve neither liberty nor safety."
(Benjamin Franklin)

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<schatzn[at]netwitz.net> wrote:

- quote -

To claim a child or grandchild as a dependent, one of the
rules states you must have paid more than half his support
costs.

To claim a child (or grandchild) for Head of Household, one
of the rules states you must have paid most of the household
costs for a child who lived with you most of the year
(except for temporary absenses such as attending school).
An unmarried child does not have to be a dependent to
qualify for Head of Household.

Household costs have commonality with, but are different
than support costs.

So you can see it is a possibility for one person to claim a
dependency exemption while another can claim head of
household.

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

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Our 19 year old grandson started college last fall. We
paid $10,000 for his tuition. His mother provides health
insurance for him thru her job. Can we both claim him as
dependent? Years ago I claimed my daughter as dependent as
"head of household" and her father (we were divorced) also
claimed her. Is something like this still in existence in
the tax code?

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