Newly divorced in NY, how do I file 2011 taxes?

Question

Hello.I am divorced for 2011 in NYS. Ex-wife moved out of house and I get tolive in house and try to sell it, no easy feat.  My two kids, 23 and20, still live with me at the house.  In 2011 my 20 year old daughterlived away at college for the Spring 2011 Semester.  She did not goback to college for Fall 2011 and instead stayed home and startedworking part-time (received about $4000 pay).  The divorce stipulationagreement says daughter is unemancipated until turning 21.My 23 year old son also made over $6000 in 2011.I don't believe either child can be claimed as my dependent for taxes,but not sure.Do I file as single for 2011 or Head of Household?Thanks,w_cohen

ira smilovitz · Accepted Answer

It looks like HoH with one dependent to me. Your daughter is a "qualifying child" by virtue of being a full-time student for part of five months. She doesn't have to physically live within your house at that time. Your son is too old to be a qualifying child since he's no longer a student, and his income was too high to be a "qualifying relative".

Ira Smilovitz Leonia, NJ

Alan · Answer

You can forget about the 23 year old as he made too much money. I assumed if he was a student you would have told us.

The 20 year old daughter could only be your dependent and possibly qualify you for head of household status if she was your "qualifying child" (QC). If she fails this test, her income disqualifies her as your qualifying relative and you would file as single without a dependent.

Given her age, she could only be your QC, if she was a full-time student for any part of five months, lived with you for more than 6 months (temporary absence to attend school counts as living with you) and she was not self-supporting. Based on the facts provided, it appears the one questionable element is the number of months she was a full time student. If you pass that test, you can claim a dependency exemption and if you can show that you paid more than half the cost of maintaining the household that you and your daughter occupied, you could file as HoH.

As a side note, the age of majority in NYS is 18. When your children turned age 18, you and your spouse were no longer their legal guardians. They obtained control of their persons and their actions. They obtained the ability to enter into binding contracts.

Wally · Answer

Alan / Ira,Thanks for your responses.Yes, my daughter finished up her Spring 2011 semester in May of 2011.She filled out some paperwork to ensure she could return to college inthe future if she wanted and I then helped her move out of her dormroom.That being the case, when I file my 2011 taxes do I need to attach anysupporting documentation to my return?Walter

Arthur Kamlet · Answer

No, just have it ready in case they ask for proof.

Newly divorced in NY, how do I file 2011 taxes?

Join the Discussion

Didn't find your answer?