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HOH Status

Bert0611
Level 3

TP lives with his significant other and their daughter.  TP has been filing as HOH and the significant other files S and claims their daughter.  Mom does not qualify for EIC but claiming the child allows the CTC/ACTA.   Does the form 8332 allow this?  My understanding is that the only time this split can happen is if the parents do not live together and the custodial parent signs the 8332 to allow the non custodial parent to claim the child.  Am I missing something here?

 

Thanks.

 

Roberta

 

 

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BobKamman
Level 15

We don't know if they have ever been married, so let's assume they were not.   It makes a difference.  Couples do get divorced and then get back together without remarrying, you know.  

Sounds like the father pays more than half the household expenses, and also has the higher AGI.  So the child is his qualifying child, not hers.  See Section 152( c)(4)(B)(ii).  It's the same test for HoH and claiming a dependent, so they can't have their cake and eat it too.  

An interesting question would be what to do with a California couple in a Registered Domestic Partnership when they are splitting their income under community-property rules, so the AGI's are equal. I hope that's not the case here.  

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5 Replies 5
TAXOH
Level 11
Level 11

"Does the form 8332 allow this? "

No it doesn't.  You're not missing anything.

The-Tax-Lady
Level 8

When the biological parents live together, unmarried, it creates a different type of Tax client/s.

Sounds like they have been DIY's in the past and may be coming to a preparer this year because they are afraid losing $$ because they don't understand how it's suppose to work for 2020 returns. 

You may want to get a "Conflict of Interest Waiver" from each of them. Then if they separate, unhappily unmarried, you will have provided that vital CYA measure for yourself. 

BobKamman
Level 15

We don't know if they have ever been married, so let's assume they were not.   It makes a difference.  Couples do get divorced and then get back together without remarrying, you know.  

Sounds like the father pays more than half the household expenses, and also has the higher AGI.  So the child is his qualifying child, not hers.  See Section 152( c)(4)(B)(ii).  It's the same test for HoH and claiming a dependent, so they can't have their cake and eat it too.  

An interesting question would be what to do with a California couple in a Registered Domestic Partnership when they are splitting their income under community-property rules, so the AGI's are equal. I hope that's not the case here.  

View solution in original post

Bert0611
Level 3

Thanks everyone.  I was sure I was correct but I just thought I would double check.

This TP and SO have never been married and his returns had been done for the past 5 years by a CPA, she has been doing a DIY for her returns.

Again thanks all.

 

BobKamman
Level 15

A smart CPA, who refused to do both returns.  You think that's why they came to you?