Unusual filing status

The reason Dad can't file as head of household is that the children didn't live with him. It doesn't matter whether they lived with their mother or with someone else, and it doesn't matter what she is "claiming." If the children didn't live with him for more than half the year, he can't file as head of household (unless he has some other qualifying person besides your niece's four kids).

You niece is the custodial parent (for tax purposes) because the kids lived with her more than half the year. She isn't "claiming" to be the custodial parent. It's not a choice she is making.. She IS the custodial parent because she meets the definition.

Bob Sandler

Dad can't claim HOH under any circumstances as the children didn't live in his home more than 1/2 of the year. Mom's filing status has no effect on how Dad files, although the facts certainly have an effect on how she must file.

Mom/niece most likely can claim HOH. Funds paid from child support are Mom's funds and would be considered as amounts she paid to maintain the household, which would be more than 1/2.

Mom/niece might consider giving up claiming the exemption for the other two kids to dad, especially if Dad is willing to give up a part of any additional refund. It won't effect her filing status or EIC as she is still the custodial parent. The custodial parent doesn't need to claim the exemption to claim HOH or EIC.

OK, on the 1040, how does she differentiate between custodial parent and dependent since she will list the 4 kids for EIC and maybe CTC.

Look to the right of the exemption lists on page 1 of Form 1040. It asks for the number of children who lived with you and did not live with you.

On Form 1040 she lists only the children she is claiming as dependents. She can list a child on Schedule EIC even if that child is not listed on the 1040. She cannot claim the Child Tax Credit for a child that she does not claim as a dependent. The Child Tax Credit goes to the parent who is claiming the child as a dependent, even if that is not the custodial parent.

If she uses consumer tax software to prepare her tax return, the software will ask the appropriate questions and figure this all out for her.

Bob Sandler

tks all, sure is bizarre.

is there any documentation anywhere I can show where child support can be used by child's mother for using HOH filing status?

tks adj...

bw

There is no citation because child support just like government assistance is considered funds provided by another party. The custodial parent can not use the child support payments as funds provided by her/himself for keeping up a home.

Then if the non-custodial parent pays child support that equals more than half the support for one child, can the non-custodial parent claim HOH status?

Stuart..... the child does not live with the noncustodial parent. You gotta gave a qualifying person living with you... parents being the exception.