HOH Status and 8332 Form

[Tiger5]

I have a new client that is suppose to get a 8332 form from her ex-husband. The husband says he is not signing anything but allowing her (non-custodial parent) claim one of the children this year. in her past returns it has HOH on there but as I was reading that in order to claim the HOH in a divorce situation is if they life 51% of the time with custodial parent and 51% of the time with the non-custodial parent. The non-custodial parent only gets visitation every other week and she pays child support for her kids. 

Should i add the form 8332 on the tax return?

can she claim HOH or should i change it to single? Can i do the HOH and fill in the child's name below as non dependent?

on the dependent information : what would be the correct way to fill out the EIC, lived with taxpayer, (L) dependent lived with client or (Q) non dependent? 

[Skylane]

Sounds like she is the custodial parent so she can claim HOH and all that comes with if subject to the divorcé decree.

if they’re both in agreement that she gets to claim the kid, then I wouldn’t worry about the 8832. 

as a practical rule of thumb, right or wrong, the first to file gets the kid’s exemption. If, someone inappropriately claims the exemption, the other party has an up hill fight (paper~file with documentation) to get the exemption back.

edit: i misread the q that she is non-custodial parent… if he’s allowing it, I’d at least try to get something in writing from her and a verbal confirmation from him…. (Just in case she’s lying.

[sjrcpa]

51% + 51% = 102%. The kid can't live 51% of the time with each parent.

[BobKamman]

She has been claiming HoH in previous years even though she does not qualify?

("Well, I have two kids 26% of the time, isn't that the same as one kid 52%?")

Now you know why she was looking for a new preparer.  The last one decided to come clean. 

And why the ex hasn't been signing an 8332. It wasn't needed if she was claiming a kid lived with her. 

Have you told her what she has been doing wrong?  Might be, the last preparer thought it up but has now been put out of business.  

[TaxGuyBill]

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@Tiger5 wrote:

 but allowing her (non-custodial parent)

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If your client is the non-custodial parent, she needs a signed 8332 from her ex-husband in order to claim the Child Tax Credit on her tax return (and possibly some other benefits). 

Because she is the non-custodial parent, she is not eligible to claim Head of Household.

[Tiger5]

Thank you all 

[Tiger5]

This is were i saw the 51%

[taxes96786]

There is no way a dependent can live 51% with each parent. You go with the one considered the divorce deemed custodial parent or figure the percentage child was with each parent and do the support worksheet to determine which contributed more support.

Whatever the options turn out to be...it is your client, not you, who makes the final decision on reporting. 

The custodial parent is not required to provide an 8332 and you cannot include it on the return unless signed by custodial parent.