EIC question child of divorced parents age 19

[Tax Prep by Deb]

Ok, I have a client who has been divorced from her husband for several years.  Their divorce agreement allowed the husband (non Custodial Parent) the right to claim the dependent exemption every odd year.  I filed her head of household and took the EIC as the son lived with her for more than half the year and was a full time student.

Fast forward to 2017 and the child turned 19.  He lived with his mom (my client) for over half the year, and was a full time student for the first 5 months of the year.  My question is now that he is technically not a minor, can I still file her return that way.  She is almost positive that the dad claimed him as a dependent on his return, and he did support him for this year, however he lived with his mom and attended college for the first 5 months.

It's pretty clear that if he was under 18 it could be done this way, I'm just wondering if anything changed because he turned 19.  Any thoughts would be greatly appreciated.

 

Deb!

[DANRVAN]

2 hours ago, Tax Prep by Deb said:

Ok, I have a client who has been divorced from her husband for several years.  Their divorce agreement allowed the husband (non Custodial Parent) the right to claim the dependent exemption every odd year. 

I am not sure what your question is Deb.  Are you asking if the dependent exemption provision of the divorce agreement is still valid?

[Gail in Virginia]

I think if your client could have claimed the dependency exemption except for the divorce, then they are still entitled to the HOH status and EIC because age is not the controlling factor - his being a student is in this particular case.  It would be the same if the child were over 18 and permanently and totally disabled.  I don't have a cite for this off the top of my head.

[Pacun]

Yes, let the father claim the exemption and the mother file as you did before, Head of Household with Earned Income credit.

Your child must meet one [UNO] of the following:

• Be under age 19 at the end of the year and younger than you or your spouse, if you file a joint return
• Be a full-time student in at least five months of the year and under age 24 at the end of the year and younger than you or your spouse, if you file a joint return
• Be permanently and totally disabled at any time during the year and any age.

[Tax Prep by Deb]

Thank you all!  That was the way I was leaning I just needed a little confirmation.  I really see nothing changed except the age, however he was a full time student for half the year and lived with my client for the entire year.