@jaym2 wrote:
@Opus 17 Thank You for your response. My Daughter did change her permanent address to mine(different state from my spouse) when She started going to college in the State that I live in currently. I plan to ask my Spouse to allow me to claim her a qualifying dependent. I understand if She claims her as a dependent, then I cannot claim her as a dependent. Is my thinking correct ?
Timing matters. If your daughter has lived in your home (except for temporary absences) more than half the days of 2022, and if she meets the other tests (does not provide more than half her own support, is a full time student), then she meets the tests to be your qualifying child dependent and also meets the test to be a qualifying person for HOH status. You don't need to ask the other parent's permission if you are the parent who had "physical custody" more than half the days of the year.
If your wife also claims your daughter as a dependent, whoever files second will be locked out of e-filing and will have to file by mail. The IRS will eventually investigate the duplicate dependent claim, which will mean determining where the child "lives". So although you can claim your daughter without permission, there are advantages to discussing it with your spouse first.
If you and your spouse can't agree and you file a duplicate dependent claim, the IRS would look to the circumstances surrounding your child's change of address. Maybe she changed her address in name only, such as to get in-state tuition, but her domicile is still her mother's house.
A domicile is a person's true permanent home. There is no single factor that proves domicile, but some of the factors include where the person lives most of the time, where they are registered to vote, car registration, drivers license, doctor, dentist, church, and other significant social and financial ties. To change domiciles, it is necessary to both establish a new domicile, and abandon the prior domicile, with the intent that the new domicile is permanent or at least indefinite (long term with no planned end date). It's possible to live away from one's domicile for a long time without actually changing it.
(Domicile also determines where she files a state income tax return for any job income, by the way.)
If your child is still domiciled with the mother, then she is temporarily at school even when she briefly stays with you, and she would be deemed to live with the other parent for tax purposes. She could certainly have changed domiciles and not just in name only (such as for tuition), you will have to look at the overall facts and circumstances.
