artp Posted March 12, 2022 Report Share Posted March 12, 2022 Grandmother has had guardianship of granddaughter since 2015 but has never claimed the exemption. In 2020 granddaughter claimed her own exemption and had W-2 earnings and claimed AOTC. Granddaughter now age 20 is full time college student with no wages and no income for 2021. Neither parent is claiming the exemption. She lives most of the time with her grandmother when not in school—over 50% excluding time at school. Grandmother has highest AGI vs parents. Parents support is minimal per grandmother but having difficulty getting documentation on how much everyone is contributing. My understanding is she still needs to meet the support test (tie breaker rules apply here?) in order to claim the granddaughter. Does guardianship vs custody have a bearing on this issue? If she gets the dependency exemption then she should also get AOTC? Quote Link to comment Share on other sites More sharing options...
jasdlm Posted March 12, 2022 Report Share Posted March 12, 2022 Since the granddaughter is now over 18, I wouldn't see how the guardianship/custody issue would matter. 1 Quote Link to comment Share on other sites More sharing options...
Lion EA Posted March 12, 2022 Report Share Posted March 12, 2022 Tie breaker rules are what the IRS applies if more than one person claims the same dependent. Quote Link to comment Share on other sites More sharing options...
artp Posted March 15, 2022 Author Report Share Posted March 15, 2022 Thanks for all the replies. Sorry I did not acknowledge them earlier, been down with the flu bug. 1 Quote Link to comment Share on other sites More sharing options...
jasdlm Posted March 15, 2022 Report Share Posted March 15, 2022 2 hours ago, artp said: Thanks for all the replies. Sorry I did not acknowledge them earlier, been down with the flu bug. That is a total bummer. Feel better! Quote Link to comment Share on other sites More sharing options...
Pacun Posted March 15, 2022 Report Share Posted March 15, 2022 As long as the child didn't support herself more than 50%, it doesn't matter who supported her. Support matters for HH. Quote Link to comment Share on other sites More sharing options...
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