Arthur L. Rubin wrote:
- quote -

It may very well be the parent in whose home the child lives
as the fair rental value value of lodging may be used as
part of the total support. However, the rule is still who
provided more than half of the total support, not the
special rule for divorced, separated or unmarried parents.
If there are multiple providers such that no one provider
meets the > 50% test, then yes the multiple support agreement
may be relevant.

--
Alan
http://taxtopics.net

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Arthur L. Rubin" <ronnirubin[at]sprintmail.com> wrote:
- quote -

Well, in my case, I also paid more than half of the cost of
my ex-wife's residence, and I know how much
income/scholarships my duaghter had, so I know I've provided
more than half of her support.

In any event, I don't think anyone has custody, physical or
legal, of someone over 21(assuming no health or diminished
capacity issues.)

Thanks for your thoughts.
Bill

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A.G. Kalman wrote:

- quote -

Acknowledged.

- quote -

Sounds like it's more likely to be the parent who has
physical custody, due to the inclusion of part of the
cost of maintaining the residence as "support". In
addition, if she provides some of her own support,
including taxable or non-taxable scholarships, it may
be that neither parent provides over 50%, so they would
need the multiple support agreement (2120?) to determine
which parent gets the exemption.

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Arthur L. Rubin" <ronnirubin[at]sprintmail.com> wrote:
- quote -

I guess my thinking is that no one has custody of a 21 year
old who has, for all intents and purposes, moved out on her
own.

Bill

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Arthur L. Rubin wrote:
- quote -

The code and regs refer to a child who is in custody of the
parent for purposes of the special rule for divorced or
separated parents. As I have stated in other posts, I don't
believe an emancipated child (she is age 22) is in custody
of either parent.

As such, in this instance, the parent who provided more than
half of the total support would get the exemption.

--
Alan
http://taxtopics.net

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Bill Lentz wrote:

- quote -

I haven't checked the code or regulations, but the
instructions state that "custody" is defined as "physical
custody" in the absence of a state custody order. It
appears your ex-wife gets the exemption.

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My ex wife and I were divorced prior to 2002. We have two
children. The oldest is 22 and still in school. She lives
at school year round, staying at my ex wife's house if she
is in town for a weekend, or a school break (she stays at
school during the summer.)

My state law excludes children over 18 from being awarded or
assigned custody in a divorce. In fact the divorce decree
specifically stated that no custody was being awarded in the
case of my daughter and the right to claim her as an
exemption would be governed by applicable federal law.

I claimed my daughter in 2002 because I provided more than
half of her support.

I've just learned that me ex wife also claimed her - I
don't know the basis for her claim.

First, is my interpretation correct, (that I claim her
because there is no custody and I provided more than half
the support) and second, what communication can I/we expect
from the IRS on this?

Thanks
Bill

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