"BJ Smith" <bjs1453[at]verizon.net> wrote

- quote -

It's most likely true that you don't even have a SSN for
your son yet.

Read up on who a dependent is, and the related rules on HOH
filing. Unless you are omiting something, you would get to
claim the child.

And oh, he's the son of the father too.

--
Paul A. Thomas, CPA
Athens, Georgia

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"Arthur Kamlet" <kamlet[at]panix.com> wrote:

- quote -

This is getting too close to my rural roots. I'm going to
bow out.

--
Phil Marti
Clarksburg, MD

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- quote -

Sorry, I forgot the assumptions here :^)

How about W being an EIC qualifying child? If is she was
16, and qualified for CTC?

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

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- quote -

When did they change the child tax credit to apply it to 18
year olds?

--
Phil Marti
Clarksburg, MD

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Phil Marti <prm20871[at]verizon.net> wrote:
- quote -

Question:
If they get a strategic divorce, could he then file HoH with
her as a dependent? And he come out ahead?

My life-long advice to any man seeking a strategic divorce is
to say to his wife "Don't worry, Baby. It's for tax purposes."

Followed by "Do not bring my name up in this conversation."

Dick

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Phil Marti <prm20871[at]verizon.net> wrote:
- quote -

Well, Godspeed plus a $1000 child tax cedit can start
to add up :^)

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

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"Arthur Kamlet" <kamlet[at]panix.com> wrote:

- quote -

True. So what's the point? If this couple wants to test
the "spouse is not a dependent" stance by his filing MFS
(she'd fail the joint return test if they filed MFJ),
Godspeed.

--
Phil Marti
Clarksburg, MD

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Phil Marti <prm20871[at]verizon.net> wrote:
- quote -

Ed Z in one of his podcasts, notes that another person posed
this problem to his class:

H & W are a married couple. H works, W does not and has no
income. I guess W is age 18, though I'm not sure if that
was part of the original problem, let's assume it.

H's father then marries W's mother.

This makes W H's step-sister.

On the surface, W meets the relationship, age, residency
and support test under the uniform definition to be a
dependant of H.

True or false?

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

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Seth Breidbart <sethb[at]panix.com> wrote:
- quote -

Residency trumps support.

The 2005 rules establish tests for Qualifying Child and more
or less continue the former dependency tests now called
Qualifying Dependent/member of household.

To see if someone qualifies as your dependent, first apply
the Qualifying child tests.

If that person is a qualifying child, stop. You're done.

Only if the person does not qualify as a dependent under QC
rules, would you continue and apply the Qualifying
Dependent/member of Household tests.

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

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"Stuart A. Bronstein" <spamtrap[at]lexregia.com> wrote:

- quote -

No. A spouse is never a dependent, except in some strange
MFS situations, which wouldn't apply here.

--
Phil Marti
Clarksburg, MD

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Seth Breidbart wrote:
- quote -

As Art stated earlier in this thread, residency trumps
support under the new rules. As custodial parent she gets
the exemption (unless she waives it with form 8332).

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Seth Breidbart <sethb[at]panix.com> wrote:
- quote -

Not exactly. Under the new uniform rules for qualifying
child, for claiming a qualifying child for the dependency
exemption for separated parents, residency trumps support.

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

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Bob Sandler <bob_usenet[at]yahoo.com> wrote:

- quote -

What if he sent her on on Dec. 16 a check for $1,000 marked
"child support" (not court-ordered, perhaps, but still sent)
and she can't document at least $2,000.01 in expenses for
the baby during 2005? Who gets to claim the dependent then?

Seth

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"Seth Breidbart" <sethb[at]panix.com> wrote:

- quote -

No, he can't, if she had custody. The new 2005 rules got
rid of the support test as we knew it. Now if the parents
provide more than half the child's support for the year, the
custodial parent gets the exemption. Period. (S)he can give
it to the other parent, either by choice or court decree.

--
Phil Marti
Clarksburg, MD

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Bob Sandler <bob_usenet[at]yahoo.com> wrote:

- quote -

Under section 2(b), a head of household does not have to be
with respect to a child, but also to "any other person who
is a dependent of the taxpayer, if the taxpayer is entitled
to a deduction for the taxable year for such person under
section 151,..."

Under section 151(b) it appears that this could apply to a
spouse who has no gross income.

Could he claim hoh status with respect to the [now departed]
wife?

Stu

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- quote -

If I understand you correctly, you moved out in August 2005,
and your son was born in December 2005, so your son never
lived in your ex-husband's home. My answers below are based
on the assumption that this is true.

- quote -

No.

- quote -

No problem at all if he doesn't know your son's social
security number. If he somehow gets the number and you both
claim your son, the IRS will send both of you letters asking
for more information to support your claim of the dependent.
You will win.

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"BJ Smith" <bjs1453[at]verizon.net> wrote:

- quote -

Too bad your stuff included a child you two chose to drag
into this mess.

- quote -

Tell her to go back to spoiling her grandchild. It's not a
race to the filing line that determines who gets the
dependent. You might also want to avoid asking her for
advice on how to deal with your ex. It doesn't sound like
she's interested in making things smooth.

- quote -

Assuming that the child you've mentioned is the only one in
the picture, no. He did not have a qualifying child in his
household for more than half the child's 2005 existence.

This doesn't necessarily mean that you are qualified for
HofH status. Since your mother is so involved, the thought
comes to mind that you may be living with her and she is
paying more than half the cost of maintaining the household.
If that's the case you would not qualify as HofH.

- quote -

Probably not much since he doesn't have the child's SSN.
Yet. He has as much right to know the SSN as you do, so if
he wants it badly enough he can get it.

If both parents claim the exemption, the parent who had
custody more than half the year gets the exemption unless
(s)he relinquishes it. If both claim the IRS will question
both.

Not that you asked, but the party to worry about is your
son. He will be best served if his parents play grownups
for a while, get to court, get support and visitation
matters settled, and act hereafter like the other parent is
worthy of his love and respect.

--
Phil Marti
Clarksburg, MD

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BJ Smith <bjs1453[at]verizon.net> wrote:

- quote -

For you after you moved out?

- quote -

Not for a child who never lived with him.

- quote -

Did he provide any financial support for your son? If he
can claim he provided over 50%, he can get away with
claiming the exemption. If not (or the claim is clearly
bogus), he doesn't get you in anywhere near as much trouble
as he gets himself.

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My husband & I were married for 3 years, divorced for a year
or so, and then lived together for the last 5 years. Last
year I had a planned pregnancy. As reality set in, things
got ugly and I moved out in August. that's the nice part of
living together you pick up your stuff and leave a note.

My son was born on 12/15. My ex has said he is going to
claim the boy as his dependent and file HoH because he paid
the rent every month. My mother laughed when she heard it.
he doesn't know the boy's social security number. But she
said I should ask for an early W-2 and file asap.

Does he have a right to HoH? How much of a problem will he
cause me if he claims my son as his dependent?

Brenda

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