Thanks Phil. Seems to be the same advice I'm getting from
everyone, so I think I'll go with it.

- quote -

I thought that was interesting too, however that's actually
what it states in the pre-written text of the parenting
plan. To quote "The child(ren) named in this plan is/are
scheduled to reside the majority of the time with __ Father
__ Mother __ Both Parents. (check one)"

We of course checked "both".

Thanks again.

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"Steve in CO" <tt350s[at]softhome.net> writes:

- quote -

Support payments are irrelevant, except to establish that
you and the mother provided more than half the child's
support for the year.

- quote -

Again, this goes into the "So What?" file.

- quote -

For 2004 and after, this makes a difference. (See below)

- quote -

That's nice, but even if King Soloman comes back to visit,
the child cannot spend a majority of time with both parents.
A majority is more than half, and that can be with only one
parent.

- quote -

For 2004 and after, this could be your ace in the hole. For
both Head of Household filing status and EIC qualification,
the test is whether you provided a home for the child for
"more than half" the year. If you keep meticulous records
throughout the year and arrange things so that one child is
with you more than half the time and the other with your ex
more than half the time, I think you can both meet this test
for one child, regardless of what the parenting agreement
says.

- quote -

No.

- quote -

IMO only you can. You, but not your ex, can meet the test
of providing more than half the cost of maintaining the
household for a child for more than half the year. For 2004
and after, see above.

- quote -

No. I don't see any way your ex can claim to meet the more
than half a year test.

- quote -

See above

- quote -

Basically the same test as for HofH status.

Phil Marti
Topeka, KS

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I'm trying to figure out if I (and/or my ex) can file Head
of Household for 2003. Here are the relevant facts as I see
them:

- We live in Colorado.

- We received our decree in July of 2003.

- We have two children.

- Our separation agreement states that I get the dependent
deduction for both children.

- We all lived in the same household (which I received in
the settlement) until she bought a house of her own in
August 2003.

- I pay her maintenance and child support every month. Even
though we were still in the same household, my support
payments actually started in June.

- I easily pay more than half the costs of supporting the
children if you count support payments. I also pay for their
life and health insurance and most of their non-covered
medical expenses on top of that.

- Our parenting plan states 50/50 as far as days (although
technically if you look at times stated, I get a couple more
hours per week).

- The child support orders state she is scheduled for 183
days with the children and I am scheduled for 182 days.

- The parenting plan states that the children will spend the
majority of the time with both parents under the "Compliance
with State and Federal Statutes" section.

- We do periodically vary from the agreed schedule for
special events and there are a few instances where we
separate the children. It probably works out that my son
spends a few more nights with me and my daughter spends a
few more nights with her mother. Our parenting plan allows
for such adjustments.

My questions are:

Can we file married for 2003? (pretty sure the answer is no)

Can either of us file head of household for 2003? (I'm
thinking I can)

Can both of us file head of household for 2003? (This is
fuzzy)

Can both of us file head of household for future years?
(This is fuzzy too)

And dare I even bring it up.how does all this relate to
Earned Income Credit?

Thank you for any assistance.

---Steve

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