Guardianship

[bstaxes]

Mother gave guardianship of her child age 17 to a friend. Signed all the papers. Child has been living with friend in a different area of the state. Child is in high school and has a part time job not making that much money < 2500. Child will file to claim refund but who would file to claim the child on their tax return, mother or guardian?? I would think the guardian but I am not sure.

Thanks for any suggestions.

Happy Valentine's Day.

[ajuroff]

How long has child been living with the friend?

[bstaxes]

about 7 months

[ajuroff]

Well, the child is not a qualifying child of mother because child didn't live with mother for more than half of the year. The child wouldn't be a qualifying child of the friend because it is not the friends son, daughter, stepchild, foster child, brother, sister, etc.

The child wouldn't be a qualifying relative of the friend either because the child did not live with the friend as a member of the household all year.

Hmmm..good question.

Anyone?

[Terry D EA]

Apparently legal custody of this child has changed and you say there is documented evidence of such. If the child lived with the appointed legal guardian more than 6 months of the year, then the child would be the dependent of the guardian to take the exemption. This would fall under the same label as a foster child as the original posts states there are legal documents in place. The child made under 3500.00. The mother cannot claim the child as she relinquished her custody.

Jmho

Terry D.

[TAXBILLY]

Sounds like the eligible foster child rule kicks in which says the child must live with her more than 6 months rather than the entire year but I haven't looked it up.

taxbilly

[ajuroff]

I thought to be considered a foster child, the child had to be placed with the individual by an agency, etc.

The appointed legal guardian sounds more like it, thus allowing the friend to claim the child. Maybe I'm making it more

complicated that it needs to be.

[bstaxes]

Thanks for all your suggestions. I am going to have the friend call the mother and see if she is claiming him. I like the foster child approach.

[TAXBILLY]

From the IRS website:

An eligible foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

taxbilly

[ajuroff]

Thanks Taxbilly - So the paper the mother signed would be considered the "decree". I wasn't even thinking that way. I need to get out of here. Two more returns and I'll leave. Hubby is snoring on the couch anyway.

[jainen]

>>Mother gave guardianship of her child age 17 to a friend. Signed all the papers.<<

If you are using the correct term, the child is now the qualifying child of the friend. Guardianship means the parental rights have been terminated, and the child is an eligible foster child placed in a new home by court order. I presume that's what "all the papers" means.