- quote -

And, since that TC decision, according to the IRS. Since
they must have been together for at least 30 seconds some
time, unless they've made improvements I haven't heard of, I
consider them separated.

--
Phil Marti
Clarksburg, MD

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Phil Marti wrote:

[...]
- quote -

Per tax court, the exception also includes never-married
parents.

-Mark Bole

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- quote -

You neglected to look at those "certain other tests." When
you do you'll learn that in order to be a "qualifying
child," your child must meet age or income restrictions.

Thus, an adult child who isn't a student and earns more than
$3,300 isn't a qualifying child, he's a qualifying relative.
When you look at the qualifying relative portion you'll
find that you must be able to claim a dependency exemption,
which you can't because of the income.

This was a change effective 2005.

--
Phil Marti
Clarksburg, MD

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- quote -

You neglected to look at those "certain other tests." When
you do you'll learn that in order to be a "qualifying
child," your child must meet age or income restrictions.

Thus, an adult child who isn't a student and earns more than
$3,300 isn't a qualifying child, he's a qualifying relative.
When you look at the qualifying relative portion you'll
find that you must be able to claim a dependency exemption,
which you can't because of the income.

This was a change effective 2005.

--
Phil Marti
Clarksburg, MD

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prm20871[at]verizon.net (Phil=A0Marti) posted:
- quote -

I can only cite the source (Pub 17, for use in preparing
2006 Returns:

http://www.irs.gov/publications/p17/ch02.html

[Note: I was referring to the printed edition, but readers
can conveniently find the cite online at the above
location.]

Under "Considered Unmarried," you can scroll down to Table
2-1, and find the exact words quoted in my cite.
Specifically, "IF the person is your ...
"qualifying child (such as a son, daughter, or grandchild
who lived with you more than half the year and meets
certain other tests)
"AND
"he or she is single ...
"THEN that person is ...
"a qualifying person, whether or not you can claim an
exemption for the person."

[Note: Footnotes exist, which refer reader to additional
clarifying information.]

Bill

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"Bill" <an_ordinary_guy_158[at]hotmail.com> wrote:

- quote -

Not true, effective 2005. Before then an unmarried child
living in your home was a qualifying person for HofH. Now
the child must qualify as a dependent. IOW, the adult child
working and living at home is no longer a qualifying person
for HofH. When the parents don't live together the
custodial parent can still give the exemption to the
noncustodial and use the same child for HofH.

--
Phil Marti
Clarksburg, MD

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"Howard" <jezziney[at]yahoo.com> wrote:

- quote -

Actually only she could be HH no matter than he gets to
claim the child as dependent, for HH the child must live
with you for more than 6 months

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jezziney[at]yahoo.com (Howard) posted:

- quote -

Yes. See Pub 17, where it clearly defines that a qualifying
child (son, daugher, grandchild) who lives with you more
than half the year, and is single, is "a qualifying person
for filing as Head of Household, _whether or not you can
claim an exemption for the person."

- quote -

That's wrong. The father can get the dependency exemption
from the divorce decree, but _not_ be able to file as HH,
because the child did not live with him for more than half
the year.

Ironically, a _parent_ can be a _qualifying relative_ for
purposes of filing HH, even though that parent doesn't live
with you _if_ the parent is a qualifying relative (for whom
you can claim an exemption).

Bill

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Howard wrote:

- quote -

The lady can file as head of household if she has a
qualifying person living in the household for more than six
months. If the person is a qualifying child, then only she
can file as HOH using that child. The qualifying child for
HOH does not necessarily have to be her dependent. The
father can not file as HOH using that child. The father can
claim an exemption for that child if the mother either 1.
Releases the exemption via IRS Form 8332 or 2. Releases the
exemption using a signed statement that contains the
language of Form 8332 or 3. the divorce decree (post 1984)
contains all four of the following: a statement that gives
the exemption unconditionally to the father; a statement
that the mother will not claim the exemption for the year; a
statement that identifies the year or years; the mother's
signature.

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"Howard" <jezziney[at]yahoo.com> wrote:

- quote -

Yes. In all cases except children of divorced/separated
parents the 5 tax attributes of a "qualifying child" must go
to the same taxpayer. In this case the custodial parent can
give the dependency exemption and child tax credit to the
noncustodial parent while keeping the other three
attributes, one of which is HofH filing status. See IRS
Publication 501.

- quote -

No, she isn't. Only she can use the child as a qualifying
person for HofH filing status since the child lives with
her. The child need not be claimed as a dependent.

--
Phil Marti
Clarksburg, MD

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I have a problem that someone on here may have also
experianced.

Lady wants to claim head of household with her qualifying
child who is not a dependant per divorce decree.

According to her; in years past, the father claims the child
on his tax return as a dependant, even though the child
lives with her all year.

Is it possible for the father to be claiming the child as a
dependant and the child still be a qualifying person for
Head of Household for the mother ?

Essentialy what she is claiming is that this one child gives
both parents the ability to file as Head of Household, but
only one, the father per the divorce decree, gets the
dependancy exemptions.

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