Can I do something about my son being claimed? Not married, together >6 mo, son was premie I had to stay at hospital w him, took him home January, we split up last week,

[tattedese]

We lived at my home for at least 6 mos, she doesn't work, I paid the bills, some was premie and born in December and had to stay in hospital until January this yr.  I stayed with him, I brought him home has lived here, we split up last week.    Her dad claimed her and my son.

[Mike9241]

it would seem there's a tie in who can claim the child for 2020 since both you and his mother meet all the tests for claiming the child

in such a case the IRS has tie-breaking rules

and the rule that comes into play is which of you had the highest adjusted gross income for 2020.

since you say she didn't work, it would seem you get to claim the child.

you'll need the child's social security number and you'll have to paper file.

eventually both you and her father will get an IRS letter asking to amend - to not claim the child

if neither amends the IRS will send a second letter to both asking for proof.  the letter will specify what proof to submit. 

[NCperson]

@Mike9241 - is it a tie?  I didn't go back and look this up, but Mom is not claiming Baby, Maternal grandfather is.   Is it still a tie between Father and Maternal Grandfather????

read the last line again:

"Her dad claimed her and my son."

since Baby was premature, I'd say Baby was living with Mom and Dad "all year" (since being in the hospital was "temporary") and Baby never lived with Maternal Grandfather in 2020.   

Can you please opine again?

@tattedese - also,  part of 'claiming' the child is the $1100 for the first two stimulus payments.  Please do not lose sight of that.

[tattedese]

Baby never loved with grandfather, not until last week.   What proof would there be to present since any receipts are from before birth and technically I just have the papers I was staying with him.   I have text messages and all that of her asking or giving me the list of groceries to buy and all that.   Messages thanking me for being great father 

[tattedese]

Something I didn't mention. Because there is no proof of it    We have two kids   we agreed to claim one and one.  But she had her dad claim both.    Since they lived with me, even her, and technically isn't what he bought the kids a gift? Could I claim both children now?

[NCperson]

@tattedese - this issue of dependents can get quite complex in situations like yours.  and all the back and forth won't end your anxiety quickly.... so here is a better idea: 

use the IRS dependent tool to determine who can claim whom.  Run through it for yourself.  And then do it again playing the role of the baby's mother and then the baby's father.  

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

you'll have the truth in front of you, you can play 'what ifs' in answering the questions....and you will have 'ammunition' in any discussion with family members. 

[NCperson]

@tattedese - on the "proof' question, children live with their parents until there is proof to the contrary.  What proof does Grandfather have?   Any legal documents? Other agreements that indicate Baby is now to live with Grandfather? 

Your actually have proof in that the birth certificate with your name on it.  Is Baby's mother's name on your lease.   The hospital bills are 'proof' that Baby was NOT living with Grandfather; temporarily not living at home is still permanently living at home.   

I just don't see what issue you have for 2020 as Baby did not live with Grandfather in 2020 ; 2021 may be a different story if Baby lives with Mom more than six months of 2021. 

[tattedese]

The tool gave both, me and grandfather a yes.  That's why Im here asking

[NCperson]

that can't be..... let's focus on 2020 first.... I just ran through the tool playing the role of Grandfather in 2020 and it states I can not claim either my daughter or grandson. 

I did answer I did not provide more than 50% of their support in 2020 and that someone else did provide more than 50% of support.  I also answered that they did not live with me in 2020.  

How did you get that Grandfather COULD claim Daughter and Grandson in 2020????????

[tattedese]

Most are telling me it's a no brainer.   I get to claim. Basically I just wanted to see if there's anything to look out for or anything they can do to take that from me since I know the way the rules work it can go back and forth 

[tattedese]

She lived with me exactly 6 mos and 8 days.  She lived over the rest.   We were split up in the middle of the year.   

[NCperson]

@tattedese - it is a 'no brainer' for 2020 because from what you stated, Baby was in the hospital from the date of birth until Dec 31 and beyond.  That is "temporary" living away from home and therefore Baby permanently lived at home in 2020 in the eyes of the IRS. 

As long as you and Mother did not live at Grandfather's home (you didn't state either way), Grandfather can not state Baby lived with him  in 2020.  

[tattedese]

Thanks. This is one of those situations where you know you're right. But want to confirm it i guess.  I mean going by the check list and tools I can claim.  

[NCperson]

The tool can't be telling you that both Grandfather and you can claim Baby (or Mom) because only one can state they provided over 50% of support.  There cannot be two people who can answer 'yes' to 'over 50%;'.

Also, Mom is not related to you by blood or marriage so unless you provide more than 50% of her support and she earns less than $4300, unlikely you can claim her.    

go through the tool again.... be thoughtful how you are answering - 

get beyond what you think your gut is telling you; go with the facts of the IRS tool.  

[Hal_Al]

There are two types of dependents, "Qualifying Children"(QC) and standard ("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.

A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her 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. Note that the requirement is not that you provided more than half the support
3. He lived with the parent (including temporary absences such as in hospital) for more than half the year. Your child born during the year is considered to have lived with you all year, unless there is a break

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4300 (2020).
3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

He must have a US social security number or tax identification number (TIN)

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