Ask Me Help Desk - Who can claim the children?

Hi,
I want to find out if I am eligible to claim my children for taxes. My husband and have been separated for a year now. No separation agreement. I'm sure he earns more than I and he continues to pay mortgage and utilities. What exactly is the make up of 'over half' of living expenses for the children?

Thank you.

Only the custodial parent can claim the child or there is a court order or it the custodial parent signs a release allowing non-custodial parent to claim the child.
Read: Your U.S. Tax Return: Child of separated or divorced parents

1954,

I am seeing two things in your information that leads me to think you may be mixing apples and oranges in your fact pattern.

In regards to claiming the dependency exemption, MukatA was right on and the link provided has a straightforward answer.

In regards to "over half of the living expenses," which is a phrase I hear more in regards to Head of Household filing status, the definition as it relates to filing status:

The cost of maintaining a principle abode for the mutual benefits of its occupants. Included are: property taxes, mortgage interest, rent, utilities, upkeep and repairs, food consumed on the premises, etc. What is NOT included is: clothing, education, medical expenses, entertainment, life insurance, food consumed off the premises, or services proved by the taxpayer.

Please do let me know if this is not the clarification you need.

Quote:

Originally Posted by de_de_gc

1954,

I am seeing two things in your information that leads me to think you may be mixing apples and oranges in your fact pattern.

In regards to claiming the dependency exemption, MukatA was right on and the link provided has a straightforward answer.

In regards to "over half of the living expenses," which is a phrase I hear more in regards to Head of Household filing status, the definition as it relates to filing status:

The cost of maintaining a principle abode for the mutual benefits of its occupants. Included are: property taxes, mortgage interest, rent, utilities, upkeep and repairs, food consumed on the premises, etc. What is NOT included is: clothing, education, medical expenses, entertainment, life insurance, food consumed off the premises, or services proved by the taxpayer.

Please do let me know if this is not the clarification you need.

Concerning the property taxes, mortgage taxes, etc. - is the TOTAL of these expenses used to determine who pays over half of the living expenses OR are the expenses divided among the occupants of the house and a percentage is used to determine who pays over half of the support.

For example, if my mortgage is $3,000 a month and I live there with my one child is the entire $3,000 considered to be an expense of the child or is $1,500 - one half - an expense of my child - ?

Same with food, upkeep, etc.

The way I read it is that it is the cost of maintain a home, not the child's proportionate share of the expenses when determining filing status. (Remember that I was talking about the Head of Household filing status, which is not the same thing as the requirements for a dependency exemption.)

For head of household --The full amount of your $3,000 mortgage, utilities, etc. would be used for the filing status. --A person qualifies as head of household if they pay more than half of the mortgage, utilities, and other items mentioned above.

For a dependency deduction --The taxpayer would use a proportionate amount of the expense to maintain the home to determine who pays more than half the support for the child. If there are 5 people in the home, then I would use 1/5th of the $3,000 to determine who supports the child. HOWEVER, in the case of the dependency deduction, there more expense items that used to calculate support of the child.

Pease let me know if you would like further clarification.

Quote:

Originally Posted by de_de_gc

The way I read it is that it is the cost of maintain a home, not the child's proportionate share of the expenses when determining filing status. (Remember that I was talking about the Head of Household filing status, which is not the same thing as the requirements for a dependency exemption.)

For head of household --The full amount of your $3,000 mortgage, utilities, etc. would be used for the filing status. --A person qualifies as head of household if they pay more than half of the mortgage, utilities, and other items mentioned above.

For a dependency deduction --The taxpayer would use a proportionate amount of the expense to maintain the home to determine who pays more than half the support for the child. If there are 5 people in the home, then I would use 1/5th of the $3,000 to determine who supports the child. HOWEVER, in the case of the dependency deduction, there more expense items that used to calculate support of the child.

Pease let me know if you would like further clarification.

Nope, that does it - thanks.

Thank you for the responses. It was a big help!

You are very welcome!