Here we go again! Who gets HOH?

[Janitor Bob]

I need to refresh myself and consult with others every year...and still not sure I'm understanding.

 

unmarried parents live together all year with their child.  Dad has income of $29,000.  Mom has income of $16,000.  Both agree to put child and all associated credits on whichever return maximizes the refund.

 

Can mom file as Single and claim the child for Dependency, CTC, and EIC and Dad file as HOH with no dependency exemption?

[frazzled]

No, they cannot split the tax benefits.

 

See pub 17, page 31

 

Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 1. The exemption for the child. 2. The child tax credit. 3. Head of household filing status. 4. The credit for child and dependent care expenses. 5. The exclusion from income for dependent care benefits. 6. The earned income credit. The other person cannot take any of these benefits based on this qualifying child. In other words, you and the other person cannot agree to divide these benefits between you. The other person cannot take any of these tax benefits for a child unless he or she has a different qualifying child.

[Pacun]

You got the correct answer from Frazzled, mom as single or HOH if she qualifies and father as single.

 

Or father as HOH (if he qualifies) with the dependent child and mother as single without the child as a dependent and no benefits.

 

The only time I have seen one filing as HOH and claiming EIC without claiming the child is in the case of separated parents. One parent lives with the child all year and provides more than half of the support, get HOH and EIC and signs the dependent release form so the absent parent can claim the child.

[Janitor Bob]

Currently, I have mom filing as Single...claiming the child for dependency exemption, EIC and CTC.  Father filing as single with no dependency exemption or credits.

 

what I was wondering is if father could file as HOH (without claiming dependency exemption) instead of single.

Edited January 28, 2015 by Janitor Bob

[Pacun]

You have it correct. No one will be able to claim HOH and no need for the extra worksheet and questions.

[frazzled]

Father must file single if mom takes the dependency exemption.

[kcjenkins]

Right.  For him to file HOH, he must be able to claim an exemption for the child.  The special rule for divorced parents does not apply in this situation.  

[mcb39]

How do you answer the EIC question whether this child could be the qualifying child of someone else?

[Janitor Bob]

I answered yes, but that this taxpayer would be claiming the child for EIC

[Pacun]

You have to answer it yes and since you know the father will not claim him/her, you will win the tie breaker. The tie breaker ONLY applies if two people claim the same child.

[Janitor Bob]

I also do he father's taxes, so I KNOW he will not be claiming child for EIC.

[Pacun]

I am going to post a question regarding MCB39's concern. I hope people participate.

[mcb39]

I am going to post a question regarding MCB39's concern. I hope people participate.

My question was not posted as a concern. I wanted to know how JB handled. I knew how I would have handled it.