Discussion:Another Dependent Question
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Discussion Forum Index --> Basic Tax Questions --> Another Dependent Question
Discussion Forum Index --> Tax Questions --> Another Dependent Question
| 22 January 2008 | |
| I have a client that has a child from another relationship. It is his year to claim the child. He files with his current wife MFS. They want to know if his wife can claim his child (her stepson) on her tax return. | |
| 22 January 2008 | |
| Marnick:
If they are MFJ then they can claim the child if it is his child, her child or their child. Dusty | |
| 22 January 2008 | |
| I know - which I tried to get him to do but he has prior tax liabilities and a business and they want to keep their financial lives separate. | |
| 22 January 2008 | |
| If they file MFS - I would say yes, either of them could claim the child. If one can either can... But I do not have any regs to back that up right now...
Dusty | |
| 22 January 2008 | |
| That is what I was thinking but I can't find documentation to back it up. | |
| 22 January 2008 | |
| The question is can a 8332 (or similar declaration) executed for the ex-husband be used on the his current wife's MFS return - does he have an executed 8332?
Does Reg. 1.152-2(d) throw any light on it? - the affinity part. | |
| 22 January 2008 | |
| Although a step-child can be a qualifying child of a taxpayer, the 152(e) release applies only to the biological parents of the child since the child is not in the “custody” of the step-parent. | |
| 22 January 2008 | |
| Yes! Child is step mom's qualifying child. Only problem would be if natural mother disputes. Then tie breakers jump in. | |
| 23 January 2008 | |
| Yes, a stepchild can be a qualifying child. However, I believe that the 152(e) release must be made to a parent - not a stepparent. | |
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