I think I'd gotten something wrong but want to check with you to see if
now I've got it right.

I had thought that when custodial parents use Form 8832, they can
change which parent gets to claim a child as a dependent. And as a
dependent, the parent gets to claim head of household status, even
though he wouldn't otherwise qualify.

Now I'm reading the code and it looks like a parent can claim a child
as a dependent, a "qualifying child" by using Form 8832, but that
doesn't qualify the parent as head of household.

Do I have that right?

Thanks.

--
Stu
http://DownToEarthLawyer.com


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Stuart O. Bronstein <[email protected]> wrote:

I think I'd gotten something wrong but want to check with you to see if
now I've got it right.

I had thought that when custodial parents use Form 8832, they can
change which parent gets to claim a child as a dependent. And as a >dependent, the parent gets to claim head of household status, even
though he wouldn't otherwise qualify.

Now I'm reading the code and it looks like a parent can claim a child
as a dependent, a "qualifying child" by using Form 8832, but that
doesn't qualify the parent as head of household.

Do I have that right?

Think of it this way. The two divorced or never married parents cannot
allocate which one may claim head of household filing status between themselves. It's entirely a facts-and-circumstances test.

Unmarried at the end of the tax year

Paid most of the cost of upkeep of the home

The home was the qualifying child's primary residence for most of the
tax year

Form 8832 Entity Classification Election? You've completely whooshed me.

Form 8332 perhaps?

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Now I'm reading the code and it looks like a parent can claim a child
as a dependent, a "qualifying child" by using Form 8832, but that
doesn't qualify the parent as head of household.

Do I have that right?

Your new reading is correct. Only the custodial parent can
use the child to file as head of household. Form 8332 (not
8832) doesn't change that. The custodial parent is the one
who can file as head of household, regardless of which
parent claims the child as a dependent.

Form 8332 allows the noncustodial parent to claim the child
as a dependent and to claim the child TAX credit and an
education credit. The custodial parent still gets to use the
child for filing as head of household, the Earned Income
Credit, and the child CARE credit.

Bob Sandler

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<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
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<< that may be imposed upon the taxpayer. >>
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<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
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