Custodial Parent

[cebax]

In 2019 we have taken in a non-related 17yr old teen.  She left her home because of family issues so she could focus on schooling.  She first left home in 2/2019 first staying with my sister-in-law and has been staying with us since 8/2019.

In completing her taxes it asks about the custodial parent.  Am I eligible to be listed as the Custodial Parent?  We are not legal guardians, but she only lived with her biological mother for 1 month in 2019.

[DoninGA]

Since she is not related to you, to claim her as a dependent on your tax return she must have lived in your home for the entire year.  Since she did not, you do Not enter her as a dependent on your tax return.

[cebax]

Yes. I did already discover that, and she was not claimed on my return.  On her return it asks for a Custodial Parent because she is under the age of 24.  Do I qualify as a Custodial Parent even though I have no legal guardianship?

[DoninGA]

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@cebax wrote:

Yes. I did already discover that, and she was not claimed on my return.  On her return it asks for a Custodial Parent because she is under the age of 24.  Do I qualify as a Custodial Parent even though I have no legal guardianship?

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Why is she filing a tax return?  Did she earn income and have taxes withheld on a W-2 so that she will be receiving a tax refund?  Or did she have self-employment income of $400 or more?

No, you are not the Custodial Parent.  The custodial parent is who the child lived with for over one-half of the year.