Temporary absence, claiming dependents

9 replies
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When dcfs has temporary custody pending ajudication

Hal_AlAnswer

Level 15

Yes, if the children are returned to you, after proceedings, that is usually considered only a temporaray absence. But as others have said, it depends on the details.

In your case, the question is academic, because they were gone less than half the year. Even if it had been more than half the year, as long as no one else tries to claim them, you don't have a problem. The conflict comes when the foster parents also want to claim the child. If the child was legally placed with the foster parents for more than half the year, the IRS will usually side with the foster parents.

Carl

Level 11

DCFS's "temporary" custody can easily exceed six months, and "they" still call it temporary. You'll need to provide more details on your specific situation so someone can hopefully provide you a useful response. We don't even know if you're divorced, going through divorce, living apart from the other parent, or just a single parent that has never been married. You need to provide details for people to work with.
Basically, what a court orders when it comes to dependents doesn't matter to the IRS and the IRS is not bound by such court orders. They IRS has their own rules when it comes to dependents - especially for separated or divorced parents. They are rather complex. So that someone doesn't need to spend an inordinate amount of time writing a book to cover every possible situation that could be your situation, it's best and a real time saver for all concerned if you just provide the details up front.

shantewell79Author

Level 2

Married to other parent, we was just wondering if this was considered a temporary absence,

shantewell79Author

Level 2

Under tax law not looking to file fraudulently, that's why we are asking

Carl

Level 11

Well, since you're not providing details, you can start by reading <a rel="nofollow" target="_blank" href="https://www.irs.gov/faqs/filing-requirements-status-dependents-exemptions/dependents-exemptions/dependents-exemptions-3">https://www.irs.gov/faqs/filing-requirements-status-dependents-exemptions/dependents-exemptions/dependents-exemptions-3</a> That webpage has links to numerous other web pages dealing with the multitude of issues involving dependents. I'm confident that at least one of those links will apply to your situation.

shantewell79Author

Level 2

I'm sorry my question is annoying you, however what details do you need that I haven't already given? I said " dcfs has temporary custody of child, case being dismissed according to attorney on lack of evidence, child is currently placed with grandparents who aren't required to file taxes, no income other than disability benefits, and said me and other parent are married!" I was wondering if this would be considered temporary absence? There's been no ajudication hearing, (they have been absent for 3 months.) Is only detail I've left out.

Carl

Level 11

Per the IRS rules, the primary custodian is the parent who had custody of the child for 183 or more nights during the tax year. In the case of a temporary absence, (such as spending the night at a friends house, or away for a week at camp, or attending college) those nights count as having lived with the parent of primary custody, provided the dependent left for the temporary absence from the same parent the child returned to at the end of the temporary absence.
I do note that the IRS definition of "temporary absence" is a rather grey area, based on what I can find on the IRS website. The best I find is at <a rel="nofollow" target="_blank" href="https://taxmap.irs.gov/taxmap/pub17/p17-017.htm#TXMP0f886b0f">https://taxmap.irs.gov/taxmap/pub17/p17-017.htm#TXMP0f886b0f</a>, where I am substituting DCF for a detention facility.
If the parents separated or divorced during the tax year after Jun 30, then the primary custodian is the parent with whom the child lived with for more than half of the time during the tax year.

Hal_Al

Answer

Level 15

Yes, if the children are returned to you, after proceedings, that is usually considered only a temporaray absence. But as others have said, it depends on the details.