Quick question about dependents

[Pacun]

I just want to make sure I am correct. Father and mother are married and have 5 children. He makes about 32K and wife makes about 10K.

Every year around tax season wife goes with all her children to her mother and lives there for about 3 months and the chidren are claimed by wife and her family.

In 2010, father lived with the children for 7 months and I paper filed MFS and claimed all children. I sent a letter to the IRS giving dates when father and children lived together and asked the IRS give him the exemptions of any child who was not claimed by the mother. IRS agreed with my letter.

For 2011, father lived with the children only 5 months (none of them qualify for HH because they were back and forth). They both are fighting for custody in court but due to the fact that "there are NOT irreconciliable differences between the parties", the court has not issued a divorce nor has given the custody to any of them.

Do you think that the father will win the tie breaker against any family member (other than the mother) with whom the children lived more 7 months? Mother will not sign form 8332 and children lived with her ALL year in 2011.

I do believe the father will win the tie breaker against any family member who makes less than $32K but I want to make sure.

[jainen]

>>the father will win the tie breaker<<

Since the children lived with the father less than six months in 2011, they are not qualifying children for him. He can only claim them with Form 8332. They are qualifying children for the mother and grandparents, so there's nothing you can do about who claims them.

[Pacun]

Thank you.

Can you comment on this based on the rulles for separated parents?

Let's say that children lived with both parents for 7 months and 12 months with the other. If the parent who lived with the children only 7 months wants to claim them, that parent needs to secure form 8332 from the custodial parent. A grand father in the same situation doesn't need form 8332, correct?

[Lion EA]

Custodial parent can sign Form 8332 to the non custodial parent. Parent. No other relative. Parent

If grandfather had child living with him longer than anyone else and more than half the year, he might qualify to take dependency deduction. You'll have to step through the rest of the requirements. Did anyone else live with the child? Was it a parent? Etc., etc.

[jainen]

>>If the parent who lived with the children only 7 months wants to claim them, that parent needs to secure form 8332 from the custodial parent.<<

No, that is not how it works. In your previous post you said 5 months. If it was 7 months instead, then they ARE qualifying children for the father so he can claim without Form 8332. However, if the mother also claims them the tiebreaker rules would cut the father out. Grandparents can't win the tiebreaker against either parent with more than six months.