Must I possess IRS form 8332 to claim my stepson who is over the age of 18?

[macuser_22 · Accepted solution]

In almost every state the age of emancipation is 18 so the concept of custody and the 8332 form no longer exists (some states it can be older).

See examples 5 & 6 in Pub 17 for more information.

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

The rules for claiming a Qualifying Child apply.

---Tests To Be a Qualifying Child---
(Must pass ALL of these tests)

NOTE: If a child passes all of these tests he must say “yes” on his/her own tax return (if he/she files one) that another taxpayer CAN claim him/her as a dependent even if they DO NOT claim him/her)

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 2018, (b) under age 24 at the end of 2018 and a full-time student* for any part of 5 months of 2018, or (c) any age if permanently and totally disabled and must be younger than you (or your spouse if filing jointly).

3. The child must have lived with you for more than half of the year (There are exceptions for temporary absences such as school, illness, business, vacation, military service).

4. The child must not have provided more than half of his or her own support for the year.
See Worksheet 3-1. Worksheet for Determining Support
https://www.irs.gov/publications/p17#en_US_2017_publink1000171012

5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.

6. The child is not filing a joint return.

7. The child must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico

 *A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance during some part of each of any 5 calendar months of the year.

See IRS Publication 17 for more information.

https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170876

[Hal_Al]

You do not need form 8332, if the "child" is emancipated.

However, you may still need the parent's verbal permission, if the child still lives with his parent and otherwise meets the Qualifying Child rules (mainly the child is a full time student) for that parent. That is, you need to be sure the other parent isn't claiming the child. Even then, technically you may not be able to claim him.

If there is a conflict, the other parent has priority, regardless of the amount of support you provided.

[macuser_22]

The child cannot be claimed at all as a Qualifying Child if the child did not live with the parent for more than half the year unless the parent that the child does live with is not required to a tax return and the child is claimed as a Qualifying Relative not living with the parent claiming.