Andrew (39) and Lacy (40) are married, and both are the parents of Zach (9). The
ID: 2544397 • Letter: A
Question
Andrew (39) and Lacy (40) are married, and both are the parents of Zach (9). They all lived together until Lacy moved out on September 25. Zach stayed in the home with Andrew. Lacy earned $42,000 during the year, and Andrew earned $33,000. Andrew and Lacy file separate returns. All are U.S. citizens, and all of Zach's support is provided by both of his parents. If each one tries to claim Zach as a dependent, who is entitled to do so? Not enough information is given to make this determination. Neither, since they each have to file married filing separately (MFS) . Lacy. Andrew. Andrew (39) and Lacy (40) are married, and both are the parents of Zach (9). They all lived together until Lacy moved out on September 25. Zach stayed in the home with Andrew. Lacy earned $42,000 during the year, and Andrew earned $33,000. Andrew and Lacy file separate returns. All are U.S. citizens, and all of Zach's support is provided by both of his parents. If each one tries to claim Zach as a dependent, who is entitled to do so?Explanation / Answer
Answer : Andrew
They can't claim the same benefits for the child. But they may be able to split the benefits. Here is how it works:
For divorced or separated parents or parents who live apart, the custodial parent (Andrew), if eligible, or other eligible person who the child lived with for more than half the year, can claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit.
The non-custodial parent (Lacy), if allowed by divorce decree or consent of the custodial parent (Andrew) on form 8332 or similar signed statement, can claim the dependency exemption and child tax credit. For post-2008 divorce decrees or agreements, form 8332 or similar signed statement is required. The child tax benefits cannot be split any other way.