Jessica left April 15, 2016. Divorce final Sept. 9, 2016. Can I claim her as a dependent for any of that time? Also claim my son Gunner custody not established yet?

[HelenaC · Accepted solution]

No, your wife is never your dependent. You must use the filing status as of December 31, 2016, which is single, unless you are married.

If your son is your qualifying child, you may be able to claim him and file as Head of Household (HOH). 

You may be able to claim your son, if he meets the following conditions:

1.    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2.    The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled. 

3.   The child must have lived with you for more than half of the year. Note: Absences while away at school do not count as 'not living with you'. 

4.    The child must not have provided more than half of his or her own support for the year. 

5.    The child must not be filing a joint return for the year (unless that return is filed only to get a refund of income tax withheld or estimated tax paid). 

Related information:

• Do I qualify for Head of Household?
• What is a "qualifying person" for Head of Household?