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sheree-woods2013
New Member

Can I claim a child that doesn't live with me, but I provided their full living expenses for 8 months of the year?

The child did live with me until 3 weeks ago.
4 Replies
rjs
Level 15
Level 15

Can I claim a child that doesn't live with me, but I provided their full living expenses for 8 months of the year?

There are other factors involved. You can use the tool at the following link on the IRS web site to determine whether you can claim the child as a dependent.


Whom May I Claim as a Dependent?


If you are asking about 2022, select 2021 when the IRS tool asks what year you are asking about. The only difference is the gross income limit for a qualifying relative. For 2022 it is $4,400 instead of $4,300. If you are talking about a minor child, it's not likely to make any difference. The child's gross income probably won't even come up.

 

Hal_Al
Level 15

Can I claim a child that doesn't live with me, but I provided their full living expenses for 8 months of the year?

Q. Can I claim a child that doesn't live with me, but I provided their full living expenses for 8 months of the year?

A. Probably,  since the child did apparently live with you for 8 months.  A qualifying child dependent, must live with the taxpayer for more than half the year. 

 

But, as others have said, it depends on more details, primarily how is the child related to you and where are the parents. 

 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

.A child closely related to a taxpayer can be a “Qualifying Child (QC)” dependent, regardless of the child's income, if:

  1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or  is totally & permanently disabled
  2. He did not provide more than 1/2 his own support
  3. He lived with the relative (including temporary absences) for more than half the year
  4. He is younger than the relative (not applicable for a disabled child)
  5. He must not be the qualifying child of another taxpayer (there is away around this if the child lived with both you and the parent for more than half the year).

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

 

The custodial parent has first priority on claiming the children on her taxes; regardless of the amount of support provided by the non-custodial parent. The IRS goes by physical custody (more than half the year), not legal custody. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree.  https://www.irs.gov/pub/irs-pdf/f8332.pdf

 

There is a way to split the tax benefits. For future negotiations with the other parent (and maybe even for this year) the following info may be of use:

 There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner. For example, the "custodial parent" cannot release the dependent to another relative, who  lived with the child less than half the year.

Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when the custodial parent has released the dependency to him.

 

 

 

 

 

 

 

 

TomD8
Level 15

Can I claim a child that doesn't live with me, but I provided their full living expenses for 8 months of the year?

@sheree-woods2013 wrote:  "The child did live with me until 3 weeks ago."

 

If your child lived with you from January through August, then you are the custodial parent by IRS rules.

 

See this TurboTax help article for the rules on claiming a child as a dependent:

https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb...

**Answers are correct to the best of my ability but do not constitute tax or legal advice.
xmasbaby0
Level 15

Can I claim a child that doesn't live with me, but I provided their full living expenses for 8 months of the year?

Before we jump to conclusions-----can you explain how or if  the child is related to you?   You are asking if you can claim "a child who doesn't live with me" but for whom you "provided full living expenses for 8 months...."

 

Are you the parent of this child?   Or the boyfriend/girlfriend of the child's parent?   A grandparent, step parent, aunt, uncle, brother or sister of the child---etc.?   You have not told us.    

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
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