Unclaiming a depended

If you live in your parent’s house it is likely that she paid more than half of the cost of the household. If that is true only she can file with that status if claiming your brother. 

See page 24 to determine that. 

https://www.irs.gov/pub/irs-pdf/p17.pdf

I have a higher AGI this year. 

First your ONLY option will be to mail in the return this year since the brother's SS# has already been thru the system.  You do NOT need to wait ... you can mail it in right now.

Next, your mom will need to amend her return once the original return has been fully processed and she has her refund in hand.  

The higher AGI comes into play when 2 people can claim a dependent but can’t agree on who does it. The qualification for head of household depends only on who paid more to keep up the home. The worksheet should help you with that. Generally the owner of the home is that person. 

Gotcha. We rent. And I pay almost or over 80% of the rent. 

Will my return get denied? or what are some of the possible outcomes of doing it before my mom submits her amendment? 

Your efile will be rejected so you have to mail your return. Include a statement that your Mom (with her social security number), has amended her return since you are HOH and claiming the dependent. 

Yes, it was rejected yesterday and I came here to find the answer. I was wondering if the mail would be rejected as well if I do it while my mom's amendment still pending. 

As for the statement - do I just write it on a blank piece of paper? Or is there a form for that as well? 

And am I just able to print the e-file and send those or do I need to fill everything up again manually? 

Thanks for your assistance! 

Just print your return and mail. There is no such thing as rejecting a mailed return. The IRS has to deal with it. Write the statement on your paper. Note that amended returns can take many months to process. 

Thanks for your help again. To summarize,

- I'll mail my return right away

- Mail fed and state separately (I need to find the addresses)

- Include my W-2s

- Write a note explaining the situation

- My mom can mail her amendment once she receives her original return (does she need to mail the return with 1040x?) 

Mom’s 1040-X is her new 1040 so she doesn’t have to include that. But include any form or schedule that changed like child tax credit. 

One last question! Do I need to write a note for the state tax as well? I know I don't have to include my 1040 for it. 

Yes, do the same for the state. 

Wait, it says to send in original copies of W-2, in that case, how do people mail-file their taxes because I only get 1 copy of W-2? 

This is so messy, I almost don't even want to do it. But the difference in my tax return will be so massive, I MUST go through it! I appreciate everyone who has been helping me! 😥

Generally, employees receive copies of their W-2 for Federal, State and one to keep. 

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@Tommyleedoggy wrote:

Wait, it says to send in original copies of W-2, in that case, how do people mail-file their taxes because I only get 1 copy of W-2? 

 

This is so messy, I almost don't even want to do it. But the difference in my tax return will be so massive, I MUST go through it! I appreciate everyone who has been helping me! 😥

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In the very old days, a W-2 was a 4 part carbonless form.  The top copy (A) goes from the employer to the IRS.  The other 3 copies (B, 1, 2) go to the employee, and are used for the federal tax return, state tax return, and one copy for the employee.

These days, most W-2s are electronic documents, and every copy is identical, so if you have a W-2 in electronic or PDF form, just print a clean copy and attach it to each return you need to file. 

I was able to get a digital copy! 😅

This is the note I'll be writing. Please let me know if I need to add anything else. 

I tried calling IRS CS, but they kept passing me to the next person or hanging up on me even before I could get through my explanation.

To Whom It May Concern,

I am writing this letter to explain why I am filing my tax return by mail. My e-file was rejected because one of the dependent's Social Security number has already been used as a dependent on my mom's return. I have confirmed with my mother that she has claimed my brother as a dependent in her previous year's tax return, but this year I am the head of household and have provided more than half of my brother's support, including paying a larger share of the household rent.

My mother will be filing her 1040x to remove my brother as a dependent from her return, and I will be claiming him as a dependent on my tax return. I am providing all three Social Security numbers below to assist with the processing of my return:

My Brother's Social Security Number:...

My Mother's Social Security Number:...

I have included my W2s with my tax return, and I apologize for any inconvenience this may cause. If you require any further information or documentation, please do not hesitate to contact me.

Thank you for your attention to this matter.

Sincerely...

@Tommyleedoggy 

My personal opinion is that the note is unnecessary, and may actually delay your tax refund even longer.  The IRS’s normal procedure when they receive a mailed in return that lists a dependent who was already claimed on a previous return, is to process and pay the mailed in return as-is. It then takes about nine months for the IRS to start a formal investigation of the duplicate dependent claim. By that time, your mother‘s amended return will have been received and processed, so the computer won’t actually have a conflict to resolve. 

Mailed in attachments that are not part of a standard tax return can get lost, and there is no guarantee that even if it is scanned into the system, that a human being will read it for several months.  But if a human being does read it right away, it may delay your return more than usual.

My suggestion is to simply mail a correct tax return with all required attachments, but nothing extra, and wait to see if the IRS or your state wants further information. However, other experts may have different opinions.

Sounds good. Tomorrow I'll be mailing my Fed and State taxes separately with just my W2. Once my mom receives her original return, she will file an 1040x - online. 

Simple enough now. If I'm missing anything, please let me know. 

Thanks to everyone who replied. 🙂 

Correct ... just this simple:

1) you paper file your returns

2) she eventually amends her return

I just mailed them. Wish us luck!

Just confused by the process, as to why I have to mail it if it was rejected online? I don't get that part