Filing Status
This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
I am divorced and pay child support. My children live with their mother and she claims them on her tax returns. Can I claim head of household?
You can only file as head of household if you meet all of the following requirements: - You are unmarried or considered unmarried on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school). Refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: - Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information
2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions How do you claim a child if you agree with your ex-spouse to claim him 6 months and he claims him the other 6 months of the year?
The dependency exemption can not be split. The parents need to decide who will claim the child. The parent relinquishing the dependent should sign a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, provide it to the claiming parent, and thus authorizing him or her to claim the exemption. The claiming parent would then need to attach the Form 8332 to his or her tax return. Please be aware that if you relinquish the exemption, you are also relinquishing eligibility for the Child Tax Credit.
In the absence of a Form 8332, the special rule for children of divorced or separated parents usually gives the dependency exemption to the custodial parent (the parent who has custody for the larger part of the year). Under the special rule, the parent who had custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met.
Refer to Publication 501 (PDF), Exemption, Standard Deduction, and Filing Information or Publication 504 (PDF), Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
References: My 7 year old son lived in my household for seven months of the year, and I provided all of his support. I paid child support to his other parent for the other five months. Can I claim my son as a dependent and for a child tax credit without Form 8332?
There is a special rule for children of divorced or separated parents, which usually gives the dependency exemption to the custodial parent. The custodial parent is defined as the parent who has custody of the child for the greater part of the year. If you can claim your son as a dependent and he is under age 17 at the end of the tax year and a citizen or resident of the United States, you may be able to claim the Child Tax Credit.
Under the special rule, the parent who had custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other dependency tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met.
Refer to Publication 501 (PDF), Exemption, Standard Deduction, and Filing Information or Publication 504 (PDF), Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
You can claim your son without Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, but if both parents claim the child as a dependent, both returns will be subject to further IRS review.
References: What is the tax form number for the custodial parent to sign that allows the noncustodial parent to use the child as a dependent?
The custodial parent should use Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, or a similar statement, to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach the form or statement to his or her tax return. Please be aware that if the custodial parent relinquishes the exemption, that parent also relinquishes eligibility for the Child Tax Credit.
References: I have a court order that says I have the tax exemption for my minor child until further order of the court. Can I just send a copy of the court order with my prepared taxes or do I have to have a waiver signed by the other parent?
If your divorce decree or separation agreement went into effect after 1984 and it states you can claim the child as your dependent without regards to any condition, such as payment of support, you can attach a copy of the following pages from the decree or agreement instead of Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents. - Cover page (write other parents social security number on this page).
- The page that states you can claim the child as a dependent.
- Signature page with the other parent's signature and the date of the agreement. If the court order that you are referring to in your question is not a divorce decree or separation agreement and is not a modification to an existing divorce decree or separation agreement, then Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, must be attached to your tax return.
References: What needs to be done in order to rescind a Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents?
The consent of both parents is required in order to revoke Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents. If both former spouses try to claim the child as a dependent, both returns will be subject to further IRS review.
References: My divorce decree states my ex-spouse is allowed to claim one of our two children that live with me. He is very behind in child support so can I claim both children?
The answer depends on the year of the divorce decree and its exact wording. If the divorce decree states that your spouse must pay child support to claim the child as a dependent and if the child lived with you for more than half the year, then you can claim the child as a dependent on you return. If the divorce decree was executed after 1984 and it unconditionally entitles your spouse to the exemption, then your spouse gets to claim the child as a dependent. If the divorce decree that entitles the noncustodial parent to the exemption was executed prior to 1985 (and not modified) and the noncustodial parent paid at least $600 of child support, then the noncustodial parent gets to claim the child as a dependent. Please refer to Publication 504 (PDF), Divorced or Separated Individuals, for more information.
References: In a divorce decree, can a court order determine who takes a child for a deduction? Does the court order supersede the IRS requirements?
If the court order is not a divorce decree or separation agreement and it is not a modification to an existing divorce decree or separation agreement, then the "Support Test for Divorced or Separated Parents" will apply. Refer to Publication 501 (PDF), Exemptions, Standard Deductions, and Filing Information, for details. If the court order is a divorce decree or separation agreement, the answer would depend on the year of the divorce decree and its exact wording. Please refer to Publication 504 (PDF), Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents. a complete discussion of the special rules.
References:
Tax Topics & FAQs | 2002 Tax Year Archives | Tax Help Archives | Home
|
