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Discussion Forum Index --> Tax Questions --> Head of Household & Divorce
Akristal (talk|edits) said:
| 1 March 2007
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| I have a client who is divorced. The divorce agreement states that the spouse gets dependency for 2 years and then my client gets him the 3rd year. They share physical custody, and a good case can be argued that my client has 6 months and 1 day of physical custody. My question is can my client in the years that he cannot claim dependancy file as HOH?
thank you.
AkristaL
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Kytaxpreparer (talk|edits) said:
| 1 March 2007
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| Does it state in the divorce decree who the custodial parent is?? Who provides more than 50% support? ie-health insurance, medical bills, etc.
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Bigman (talk|edits) said:
| 1 March 2007
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| No--t/p should have dependent to be filed as HOH
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Tfortaxes@msn.com (talk|edits) said:
| 1 March 2007
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| NO NO NO.....Stuff like this can can real messy when figuring the exemption, child tax credit, child care credit and the biggie...Earned Income Credit. Check out pubs 970 and 972 for information. When you set up an argument between two people you should make sure that your advice was on solid footing. Wrong advice could get your client kicked out of the Earned Income Credit for up to ten years..ouch!You can not split a child in half. For tax purposes the child is either under your roof or not. So the question is, because of two sets of rules, Is the child considered under your clients roof for the year. If so, he get Head of Household, Child Care, Child Tax and EIC. If not, he gets the exemption and files single. Its not a grey area. It one or the other. Keep it simple, keep it straight.
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Bengoshi (talk|edits) said:
| 1 March 2007
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| I think there's some provision for when a taxpayer would be able to claim a dependency exemption but for a waiver. Don't have time to research now though.
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Riley2 (talk|edits) said:
| 1 March 2007
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| The HOH is considered to have a qualifying child, even if the HOH releases the QC to the noncustodial parent. See Sec. 2(b)(1)(A)(i).
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