Is it Possible to Avoid Categorizing a Dependent as a Qualifying Child?

I'm trying to figure out if there's any way to claim my college- attending daughter as a dependent.

Here are the facts:

1) Daughter is a resident of the same state as her mother (driver license in that state, attended high school in that state, etc.). 2) Daughter turned 18 during the first half of 2010 which makes her an adult in that state. 3) I live in a different state. 4) Daughter began college in a third state in the second half of 2010. It's a private college so there's little point in her trying to establish residence in the college's state. 5) Daughter meets the definition of a qualifying child of her mother (my daughter was physically present with her mother for five months, with me for two months, and at college for five months which I assume counts as having lived with her mother). 6) Daughter would meet the definition of a qualifying relative of mine if not for the, "Not a qualifying child" test.

Apparently, with my daughter becoming an adult during the first half of 2010 I'm not able to take advantage of the special rule for the children of divorced or separated parents so that her mother can release the exemption to me (similarly I cannot use that special rule to justify claiming my daughter's medical expenses either).

Would my daughter still be considered a qualifying child of her mother if her mother simply doesn't claim the exemption?

What if her mother is not required by section 6012 to file an income tax return and does not file an income tax return or files an income tax return solely to obtain a refund of withheld income taxes? Would my daughter then no longer be considered a qualifying child of her mother allowing me to claim her as a qualifying relative?

Reply to
Anonymous User
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This is correct. Once a child reaches the age of majority (is emancipated) the child is not in the custody of any parent. As such, there is no custodial parent to release the exemption. Section 152(e) of the IRC is not an option.

Yes.

Yes as long as she is not the qualifying child of some other person and you can pass the qualifying relative tests.

Reply to
Alan

It seems to me quite a bad omission that this part of the definition of a custodial parent is completely missing from the instructions for Form

8332 (where "custodial parent" is simply defined as the parent with whom the child spent the most nights during the year). It is mentioned in Pub 501, however. Nor have I seen tax software that provides a diagnostic warning about this situation.

It's easy to imagine that many taxpayers have incorrectly used the special rules for divorced, separated, or never-married parents with regard to their college-age children who are actually not eligible due to being above the age of legal majority.

A quick Internet search shows that in every state except Mississippi, the age of majority is 18 or 19 years old.

-Mark B.

Reply to
Mark Bole

You are correct about this element being overlooked. It is buried in one small paragraph in Pub 17 and 501 with a couple of examples. It is part of the VITA/TCE & AARP Taxaide Training if the instructor doesn't over look it.

Reply to
Alan

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