Form 8332 - Has anyone encountered this problem before?

A divorced couple have been alternatingly sharing a dependent for some time on a form 8332 that has been in existence.

The child is now an adult,23, full time students living on campus. The custodial parent(mother) is supporting the student, the father is not.

In 2008 the Father whose turn it is to claim the dependent under the

8332, has been laid off and income not qualifies him for the EITC.

The Student has not lived with the father at all, nor receives support.

Does the 8332 qualify the Father for the EITC alone?

Noel Nichols Chenango Business Services

Reply to
ChenangoBusinessServices
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No, and it never did. The 8332 only allows the non-custodial parent to claim dependency exemption, Child Tax Credit (incl Additional CTC), and education-related benefits. Only the custodial parent can claim EIC, Head of Household, and dependent care credits, regardless of the 8332.

The father might be eligible for EIC without any qualifying children if his earned income and AGI is below $12,880 but greater than zero. See Pub. 17 chapter 36.

-Mark Bole

Reply to
Mark Bole

FWIW, I withdraw that last part about "never did". I realize that the uniform definition of a child is neither uniform nor a definition, and has changed and continues to change over the years.

Given that UDC first applied to tax year 2005, the statute of limitations should soon run out for most returns filed in error that year.

-Mark Bole

Reply to
Mark Bole

Prior to the 2005 UDC, the age and residency requirements for the EITC were identical to the UDC. I also believe the relationship test was also the same. The child had to live with you for more than six months. A noncustodial parent could not claim the EITC.

Reply to
Alan

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