HOH?

[LSmith33]

Taxpayer divorced in 2006 (final March 2007). Kids lived with ex-spouse and custody was split. The kids spent more time at taxpayer's so taxpayer filed for and got full custody in Aug. 2007. Can he claim the HOH status this year? I'm thinking yes, because even though custody was from Sept on, they still were with him the majority of the time prior to custody. Would that be enough to meet the 6 month requirement?

He was paying child support until Sept, then when he obtained custody the payment became alimony.

Any thoughts?

Thanks.

[RoyDaleOne]

A taxpayer qualifies as a head of household if the taxpayer is not married as of the close of the taxable year, or is not a surviving spouse. In addition, the taxpayer must either (1) maintain as his home a household that, for more than one-half of the taxable year, constitutes the principal place of abode for his child (or certain other dependents who are members of the household), or (2) maintain a household that constitutes, for the entire taxable year, the principal place of abode for the taxpayer's mother or father. Finally, more than one-half of the cost of maintaining the household during the taxable year must be furnished by the taxpayer. Code Section 2((1).

Ordinarily, a taxpayer must be able to claim the exemption for a child as the taxpayer's dependent to qualify as a head of household.

However, for taxpayers who are divorced, a parent can be a head of household even if she cannot claim the child as a dependent if the dependency exemption was either waived or transferred under a qualified pre-1985 instrument.

HEAD OF HOUSEHOLD

You may be able to file as head of household if you meet all the following

requirements.

1. You are unmarried or "considered unmarried" on the last day of the

year.

2. You paid more than half the cost of keeping up a home for the

year.

3. A "qualifying person" lived with you in the home for more than

half the year (except for temporary absences, such as school).

However, if the "qualifying person" is your dependent parent, he or

she does not have to live with you.

[lbbwest]

"He was paying child support until Sept, then when he obtained custody the payment became alimony." I'm either missing something (VERY POSSIBLE), or that doesn't qualify as alimony. Alimony has to be designated alimony in the divorce decree. Intermixed with the child support or property settlement affects deductibility, especially if the other spouse doesn't claim the income. lbb

[LSmith33]

"He was paying child support until Sept, then when he obtained custody the payment became alimony." I'm either missing something (VERY POSSIBLE), or that doesn't qualify as alimony. Alimony has to be designated alimony in the divorce decree. Intermixed with the child support or property settlement affects deductibility, especially if the other spouse doesn't claim the income. lbb

He went back to court and obtained custody and the ex-wife got alimony.

[LSmith33]

And he is claiming the exemptions for the kids.

[ed_accountant]

I agree with you. He should be able to claim HOH. Your taxpayer should communicate with his ex-spouse to inform her that he claiming the children so she does not.

I have seen IRS letters result when both parties claim the same children as HOH.