Please help me with an income tax question?

Question

My ex had my 18 year old son declared emancipated when he graduated from high school last June. Since then the ex has had to pay no child support. The ex still has my son on his health insurance, and he intends to claim my son as a dependent on his federal income tax. My question is - How can my ex claim my son as a dependent if my son has been declared emancipated? Is this allowed?

I need to clarify this issue. My son lives with me - not his dad. I am the one supporting him now that his dad does not have to pay child support.

Answer 1

According to the IRS Code, in order for anyone to claim him, the child can not provide more than half of their own support. In addition, the custodial parent usually claims the child. If the parents share custody or live together, the parent with the higher income claims the child.

Your ex can not claim your son and assuming your son does not support himself financially, you are the only one who can legally claim him and the emanciapation does not matter for IRS purposes.

For more info, check out IRS.gov :)

Answer 2

Even though your son has been emancipated for child support reasons, you or your ex-husband are still entitled to claim a dependency exemption on your tax returns.

You are entitled to claim your son as a dependent if he lived with you for more than half the year and if you provided more than half his support for 2006.

It sounds as if your ex-husband paid child support for half the year as well. In order for your ex-husband to claim your son as his dependent, you would need to sign federal Form 8332 (or similar statement) saying that you will not claim your son as a dependent for 2006. I would not forego this exemption as it will most likely be more beneficial for you to claim your son.

Read your divorce decree or agreement. This also may say something about who can get the dependent exemption.

Answer 3

According to the tax rules, your ex may not claim him as a dependent. If you are providing more than half of his support, you are allowed the deduction, provided other guidelines are met. For example, A taxpayer cannot claim a dependency exemption for a person who can be claimed as a dependent on another tax return.

Beginning in 2005, the term “dependent” means a “qualifying child” or a “qualifying relative.”

A. To claim a dependency exemption for a qualifying child, all of the qualifying child
dependency tests must be met:

• Dependent Taxpayer Test
• Joint Return Test
• Citizenship Test
• Relationship Test
• Age Test
• Residency Test
• Support Test

B. To claim a dependency exemption for a qualifying relative, the person must meet
the following tests:

• Dependent Taxpayer Test
• Joint Return Test
• Citizenship Test
• Not a Qualifying Child Test
• Member of Household or Relationship Test
• Gross Income Test
• Support Test

Answer 4

I have no clue where Country Boy gets his answer. The IRS website disagrees with him. turtle 542 has the best answer so far.

Answer 5

if he has your son without child suport u should go 2 court and talk 2 them about if that way u could figh back 4 your son (unless u dont want your son with u).


Good luck!!!

-karla oh so fly!!