I am married filing separately and I understand if the children have been living with both parents equally for the year, then the parent with the highest AGI may claim the child(ren) as qualifying dependents. However what if I have higher federal AGI, but my husband has higher state AGI?
Do you go by federal AGI for both federal and states? Or do you claim dependents differently on federal vs state?
that a US income tax rule so for federal purposes state AGI is meaningless. for state purposes, you would have to name the state to see if its rule is state AGI or you can go to its website (usually) to get a copy of the state's individual tax return instructions and see if it says anything. I've never seen such a rule at the state level but...
that a US income tax rule so for federal purposes state AGI is meaningless. for state purposes, you would have to name the state to see if its rule is state AGI or you can go to its website (usually) to get a copy of the state's individual tax return instructions and see if it says anything. I've never seen such a rule at the state level but...