Arthur Kamlet wrote:

- quote -

Prior to 2005 there were no tiebreaker rules for claiming a
dependency exemption. You either passed or failed the test.
The only time multiple people could agree among themselves
who was to take the exemption was in a multiple support
situation where no one provided more than half the support.
Two people were not allowed to agree among themselves who
would take the exemption except in the situation where the
custodial parent could agree to relinguish the exemption to
the noncustodial parent. If the mother was the custodial
parent, then she was deemed to have provided more than half
the total support regardless of who actually provided the
support. The mother would have been the only one entitled to
the exemption and the CTC that flowed with it.

The EITC had a tiebreaker rule. The tiebreaker would give
the EITC to the mother.

So... the grandmother was not entitled to any of the tax
benefits mentioned for prior years.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Grandmother, mother and child all live together and child
meets the qualifying child definition for both mother and
grandmother.

(Mother is not a dependent of grandmother.)

Mother and grandmother both agree that grandmother will
claim child for dependency exemption, CTC and EIC.

All is well with the world until 2 years later when mother
changes her mind, and decides she would have been better off
claiming all these tax benefits and amends to claim.

Mother wins under Tie-breaker rules?

I assume grandmother has no recourse and, in fact, has to
amend herself to give back all that refund and EIC and CTC?

If so, how long before the IRS will require something like
an 8332 when someone other than the tie breaker person
claims the qualifying child?

Does anyone have experience with someone invoking the EIC
tie breaker rules to amend a year or more later?

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

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >