Incarcerated Parent and Child Dependency Test

[SFA]

Client is a single parent who was in prison for seven months in 2013. While in prison a "friend" took care of her child. When parent was released, she was not able to provide for her daughter until October, when the child moved back in with her.

The friendship has deteriorated. Now there is a dispute between the "friend" and my client as to who can claim the child. Client did not contribute to the support of the child while in prison.

Would like some help sorting this out, since the child did not live with the "friend" for the full year, and the parent did not provide over half of the child's support for the year.

[Mr. Pencil]

Client did not contribute to the support of the child while in prison.

That rule changed back in 2005. The question now is whether the child lived with her mother for more than half the year, including temporary absence. If it was jail, that's so clearly temporary the IRS pubs even use it as an example. But state prison usually means more than 12 months planned or total absence, so if that was the case I'd say probably not qualifying child.

[Pacun]

Parent will win the personal exemption for the child. Just enter "the numbers of months lived with" as 2 or 3. That will eliminate any bogus HH or EIC claims.

[jshtax]

Client is a single parent who was in prison for seven months in 2013. While in prison a "friend" took care of her child. When parent was released, she was not able to provide for her daughter until October, when the child moved back in with her.

The friendship has deteriorated. Now there is a dispute between the "friend" and my client as to who can claim the child. Client did not contribute to the support of the child while in prison.

Would like some help sorting this out, since the child did not live with the "friend" for the full year, and the parent did not provide over half of the child's support for the year.

My issue would be if the client can provide your support :-)

[MsTabbyKats]

Well....an IRS rep once told me....it goes to whomever files first, claiming the dependent....and let them work it out.

However, I'm giving this to "the client".

After going thru the checklist: temporary absense is allowed and the child "did not provide more than half of his own support"

As to the friend...since the child isn't related...the child would have to live with her for the entire year.

[SFA]

Getting past the drama was the first step. Then going through the process reveals that to be a dependent of someone other than the parent in this case, the child would have had to live with them for a full 12 months--which did not happen. Parent is claiming the child. Case closed. End of Story.

Thanks for checking in on this topic, Mr. Pencil, Pacun, MsTabbyKats and you too jshtax.

[jshtax]

Getting past the drama was the first step. Then going through the process reveals that to be a dependent of someone other than the parent in this case, the child would have had to live with them for a full 12 months--which did not happen. Parent is claiming the child. Case closed. End of Story.

Thanks for checking in on this topic, Mr. Pencil, Pacun, MsTabbyKats and you too jshtax.

Parent gets child. Did client get a 1099 or w2 for the daily wages they received in jail?