Kiddie tax with divorced paretns

[fredazcpa]

clients daughter has a 1099B with capital gain and divided income at $4k, also has a son with the same 1099B, the Uniform gift to minors accounts

my client is claiming son as depentednt, ex is claiming daughter.  both children reside with mom and the splitting of the children is my agreement between the parties.

who's income do I use for the daughter's 8615 (kiddie tax), mom as the custodial parent or the ex ?

Mom and new husband are my client, no information about the ex

 

thanks

 

 

[Abby Normal]

I believe it's always the custodial parent because it will likely be impossible to get the ex's 1040.

[fredazcpa]

Thank you, that was what I was thinking but could not find anything that address it, of course I am sure I did not look in the right spot

thanks again