SMF wrote:

- quote -

Yes she can release the exemptions to the noncustodial
parent and file an amended return. The children (I assume
they lived with her) remain her qualifying children for
filing HOH and the EIC. The Child Tax Credit and any Add'l
Child Tax Credit goes with the exemptions to the
noncustodial parent.

<< ================================================== ===== > << 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. > << ================================================== ===== >

Parents separated all year. Mother filed HOH with two
children. She qualified for EIC. Soon to be X-Spouse
wanted to claim children. The mother got no tax advantage -
$$ - by claiming them as dependents. She would qualify as
HOH anyway, and also the EIC. Can she amend the return and
let him claim the children, giving him a Form 8332 releasing
them to him? She has already received her refund.

<< ================================================== ===== > << 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. > << ================================================== ===== >