topic Re: Dependent in Deductions & credits

Dependent

reliabiltDD13 — Thu, 13 Feb 2020 18:06:36 GMT

I'm divorced and we have an agreement to alternate claiming our daughter. This tax return is my turn to claim. She turned 18 -4/2019. She's been working part time and going to school. She made about 7k last year. Her mom had her file here own tax return. Am I still elegible to claim as a dependent?

Re: Dependent

TomD8 — Thu, 13 Feb 2020 18:15:43 GMT

With which parent did she live more than half the tax year?

Was she a full-time student for at least part of 5 separate months in 2019?

Re: Dependent

reliabiltDD13 — Thu, 13 Feb 2020 18:31:41 GMT

She lived with her mom. Her mom didn't claim her either as per the judgement. She's been in school full time for about 6 months.

Re: Dependent

TomD8 — Thu, 13 Feb 2020 21:56:45 GMT

The IRS goes by physical custody, not legal custody. So, to the IRS, her Mom is the custodial parent and has the primary right to claim her. But her Mom can relinquish that right to you by providing you with a Form 8332, which you must submit with your tax return. Here is a link to that form: https://www.irs.gov/pub/irs-pdf/f8332.pdf

There's more info here: https://turbotax.intuit.com/tax-tips/family/what-is-form-8332-release-revocation-of-release-of-claim-to-exemption-for-child-by-custodial-parent/L25kdeRnR

And here: https://ttlc.intuit.com/community/accessing/help/where-is-form-8332/00/26047