SEALBOY61
04-06-2007, 12:36 PM
Hello,
This is actually a question concerning who can claim a qualifying child as an dependant on their income tax return. The qualifying child is a 20 yr. old who is a full time college student and resides w/ at his mother's residence when not in the college dorm. The father and mother divorced two years ago w/ the father retaining the right to claim the son as a dependant on his return, according to the Separation Agreement attached to the final Divorce Decree. My question is: Can the father still claim the son against IRS rules that state this qualiying child must have resided in the home of the parent claiming this exemption for the majority of the tax year? The mother can file Head of Household and would like to know if she can claim him as a dependant, herself. I appreciate any feedback to this!
This is actually a question concerning who can claim a qualifying child as an dependant on their income tax return. The qualifying child is a 20 yr. old who is a full time college student and resides w/ at his mother's residence when not in the college dorm. The father and mother divorced two years ago w/ the father retaining the right to claim the son as a dependant on his return, according to the Separation Agreement attached to the final Divorce Decree. My question is: Can the father still claim the son against IRS rules that state this qualiying child must have resided in the home of the parent claiming this exemption for the majority of the tax year? The mother can file Head of Household and would like to know if she can claim him as a dependant, herself. I appreciate any feedback to this!