Hi all,
I'm filing per publication 504 as I'm legally separated. We are both wanting to claim our 21 year old son who is a college student and didn't work the entire year. I meet all the requirements for HoH status except for the dependent possibly. He did live with me for 8 months, so I was going to apply the tie breaker rules. However I did notice a note about emancipated child in this publication. He is considered emancipated (18 years old in my state), therefore per the pub he is considered NOT living with either parent.
Emancipated child.
If a child is emancipated under state law, the child is treated as not living with either parent.
See Examples 5 and 6.
If that's the case and per the tie breaker rules, which apply to my situation? We are filing separately, we are both his parents, technically because he was emancipated the whole year we both earn 0 days, and my AGI was much higher than my ex's. How do the tie breaker rules get applied in this situation?
Thanks for any input.
