Divorce Planning

I vote "no." Obviously she's not a qualifying child, so that leaves us with qualifying relative. In order to be a qualifying relative without a blood or legal familial relationship, the person must be resident in your household the entire year. She evidently was not. Were they still legally married December 31 he could possibly claim her as a dependent on a Married, Filing Separately return. See IRS Publication 501.

-- Phil Marti Clarksburg, MD

No. I don't see how she could be considered his dependent. To be a dependent, she would have to be either his "qualifying child" or his "qualifying relative." She is not related to him in any of the ways that could make her a qualifying child (basically a child, sibling, or a descendent of one of those). "Lived with you for more than half the year" is one of the other requirements for a qualifying child, but since she doesn't meet the relationship test, it doesn't matter that she lived with him for more than half the year. So she is not his qualifying child. She is also not related to him in any of the ways that would make her a qualifying relative even if she didn't live with him. For an unrelated person to be considered a qualifying relative, she would have to have lived with him for the ENTIRE year. She did not live with him for the entire year, so she is not his qualifying relative. Since she does not meet the requirements to be either a qualifying child or a qualifying relative, she is not his dependent. Bob Sandler

No.

If they are legally married on 12/31, she is his spouse and cannot be his dependent. She could qualify as a personal exemption, however.

-- ArtKamlet at a o l dot c o m Columbus OH K2PZH

The simpliciest solution is to get divorced on the first court day in 2008. This presumes his wife signed a POA for the 2007 return so he can file MFJ.