Mothers Of Lost Children – Indiana

Support for Noncustodial Indiana Moms

Tax Questions for Noncustodial Moms

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I found this on a blog this morning, and may help answer questions you have about tax time.

Can I claim Head of Household? My husband has custody of our children but I pay child support and they live with me part of the time.

Posted by Kathy Howell, IRS Tax Specialist, Community Blogger <!– khowell –>January 20, 2009 09:58AM

Question from Sandy
January 18, 209 at 6:11am


My ex-husband has custody of our two children, I pay him child support and the kids live with me 50% of the time.
Can I file as head of household even though he gets to claim them as depen-dants?

Answer: Sandy – In order to file as Head of Household your home must be the main home of your child for more than half the year. Generally because of the residency test a child of divorced parents is the qualifying child of the custodial parent – which I guess is your husband.
In these cases the custodial parent may give the non-custodial parent the dependency exemption for one or both children. The non-custodial parent may claim the Child Tax Credit but would not qualify for any other tax credit or deduction or the Head of Household filing status.

The custodial parent would file as Head of Household and claim the credit for child and dependent care expenses and the earned income credit if he qualifies.

In order for him to allow you to claim one of both of your children he can give you a wrriten declaration that he says he will not claim the child or children as dependents for the year and you would attach that to your return. He can use Form 8332, Release of Claim to Exemption for Child by Custodial Parent. to accomplish this or just a written statement. Beginning in tax year 2009 you must use that form.

For addtional information or forms you can visit to view, download, print or order IRS forms and publications or you can call (800) 829-3676 to have them mailed to you.


Written by mothersoflostchildren

January 23, 2009 at 4:33 pm

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