Dependents

7 replies
49 views

My parents are divorced but live together with me and my sister all year. My dad earns more so he's claiming head of the household. I was filing my mom under single but I read that she can claim us for: Not a dependent ( EIC / Child Care Credit only ). Is this possible?

Dependents

macuser_22

Alumni - Champ

No. That only applies to parents that have not lived together with the child at anytime during the last 6 months of the year.

Since you all live together only one parent can claim a child and all the benefits - they cannot be split.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

pk_

Level 15

Generally agreeing with @macuser_22 --- (a) the parents are divorced but are they living in state that recognizes common-law marriage and are they holding themselves out as a couple ( even if they are divorced); (b) if they are really divorced for intents and purposes and are not married to anyone else, then the parent that is maintaining a household for the underage qualifying child/children can indeed claim that child for HoH purposes ( because "considered unmarried " rules will not apply; the other parent is single and therefore can claim another qualifying child for her deduction/child credit purposes. (c) However, both the divorcees living under one roof , co-mingling their earnings and expenses ( assumed ), while not unheard of , could be challenged as to the intent of action.

macuser_22

Alumni - Champ

@pk12_2 wrote:
Generally agreeing with @macuser_22 --- (a) the parents are divorced but are they living in state that recognizes common-law marriage and are they holding themselves out as a couple ( even if they are divorced); (b) if they are really divorced for intents and purposes and are not married to anyone else, then the parent that is maintaining a household for the underage qualifying child/children can indeed claim that child for HoH purposes ( because "considered unmarried " rules will not apply; the other parent is single and therefore can claim another qualifying child for her deduction/child credit purposes. (c) However, both the divorcees living under one roof , co-mingling their earnings and expenses ( assumed ), while not unheard of , could be challenged as to the intent of action.

a) I see nothing in the post that suggests that they have a new common law marriage, (in which case they would file a joint return).

b) Yes the parent that maintains the household can claim HOH - I did not say otherwise.

And yes, if more than one child, each parent can claim one and all the benefits for that child, but the benefits cannot be split. The question did not ask that. It was asking about splitting benefits.

c) I do not understand.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

EnemiasAuthor

Level 2

Update: My parents are divorced AND not married to anyone else. We live in Florida who does not recognise common-law marriage. They share expenses of the home ( we all live under the same roof) but my dad earns more, by like 30k. That is why he will claim my sister and I. I was just wondering if my mom qualified for the: Not a dependent ( EIC / Child Care Credit only ). I did not understand the intent to action part.

Hal_Al

Level 15

Simple answer: no. Your parents do not not meet the special rule for divorced parents, because they live together.

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.

Ref: https://www.irs.gov/publications/p17#en_US_2017_publink1000170897

Scroll down to "Children of divorced or separated parents (or parents who live apart)"