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Posted by Bill on March 26, 2007, 11:16 am
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jezziney@yahoo.com (Howard) posted:
> 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 ?
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."
> 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.
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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Posted by Phil Marti on March 27, 2007, 1:02 am
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> 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."
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
<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
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Posted by Bill on March 28, 2007, 5:34 pm
Please log in for more thread options prm20871@verizon.net (Phil=A0Marti) posted:
>> 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."
> 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.
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
<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
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Posted by Phil Marti on March 30, 2007, 3:56 am
Please log in for more thread options >> 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.
> 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)
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
<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
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Posted by Phil Marti on March 30, 2007, 3:56 am
Please log in for more thread options >> 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.
> 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)
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
<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
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