HOH - EIC

[Foxy-Lady]

Client has full custody of the child.  Receives no child support. Pays all expenses.  Court ordered the "father" gets to take the exemption.  What is she allowed to file?  HOH - EIC?

[garman22]

Assuming taxpayer has residential custody and he/she qualifies for HOH. Taxpayer can take both HOH and EIC. Do your diligence tho. 

[George4Tacks]

https://ttlc.intuit.com/community/tax-credits-deductions/discussion/can-the-irs-overrule-a-court-ord...

and even better source https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents/dependents-7

[Just-Lisa-Now-]

As the custodial parent, she gets HOH and EIC/DCB (if applicable) , if she signs the 8332 to let dad claim them, then dad gets the CTC for them.  (you'll use Code Q on her dependent worksheet)

If she doesn't sign the 8332 dad gets nothing, she can take all, but he can take her back to court for being in contempt of a court order.

[Foxy-Lady]

Is she required to sign an 8332 even if there  was no marriage 

[Just-Lisa-Now-]

He should attach the 8332 to his return, but if he doesnt and nobody else tries to claim the child, then it wont be an issue for him.

[Foxy-Lady]

Very tired so that I understand completely. 

My client, custodial parent gets HOH and EIC.

I file Q on her dependent worksheet 

Have her provide a signed 8332 to the Father.

[garman22 · Accepted solution]

Assuming she meets the qualifications, yes she could receive both EITC and HOH. 

Q is the proper code. 

8332 is technically the way to go.

[George4Tacks]

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@Foxy-Lady wrote:

Is she required to sign an 8332 even if there  was no marriage 

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I do not believe marriage has anything to do with the 8332.