A.G. Kalman wrote:
- quote -

I received an e-mail from Judi that said the child stayed
for all but 5 days with the mother in the home of the
mother's parents. As such, the baby is the Qualifying Child
(QC) of the mother and also a QC of the maternal
grandparents because of the residency test. They can agree
among themselves (mother or maternal grandparents) who
claims the tax benefits for the baby. The baby is not the QC
of the father nor the QC of the paternal grandparents.

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The baby was born December 14th. The mother lived at home
the entire year. The baby lived with the mother and her
family. The paternal grandma had the baby in her custody
for 5 days in '05. The baby's father was 18 when the baby
was born but lives with his mother while he completes his
senior year in HS. He was supportive through the pregnancy,
has been an active father since birth and purchased most of
the stuff a person needs when they bring an infant home. He
was blindsided since the materal grandparents didn't discuss
this with him. Now, however it's about money and/or
preserving relationships.

Thanks

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

Judi wrote:

- quote -

With whom did the newborn child live with the longest in
December?

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

Here's the deal. Two high school students have a baby born
12/14/2005. Neither parent has claimed custody--they share
the baby equally. Both kids (parents) are dependants of
their own parent. The mother's step-father claimed the baby
as a dependant on his return without the knowledge of
either of the baby's parents. The baby's parents want the
father's mother (paternal grandma) to claim the baby as her
dependant. This will increase grandma's refund by about $2K
and she has agreed to share the refund with her son--the
baby's father. The step father has already filed. What can
be done to put the baby's parents back into control? Do the
baby's parents (both minors) have any say in this manner?
There is no tax advantage for either of the minor parents to
claim the baby on their own return--in fact it would be a
disadvantage.

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