HOH Matching For Qualifying Child

[Patrick Michael]

Client is divorced with one child.  Client had physical custody for more than half the year but her ex said he was going to use him as a qualifying child for HOH status this year since he is claiming as a dependent per their agreement.  Client is sure she had him for more than 1/2 a year but is not sure she could prove it if asked by the IRS (I advised to keep a contemporaneous calendar for 2024) since he does with both parents off and on. Client asked if the IRS uses any matching program to see if the same child is used by both parents as a HOH qualifier.  I have never heard they do, and was wondering if any one has ever experienced this.   

[Max W]

I both parents file electronically, the first one in wins, as the second one will be rejected.  The same ITIN can't be on  more than return.  If the return is paper filed it would most likely generate an audit letter.  

The best thing to do is to file right away, so the ex's return gets rejected.  Then burden of proof will be on him.

[schirallicpa]

Max has played this game before!

 

[Lee B]

I don't have any clients filing HOH. But I don't understand the race to file issue,

because you can file HOH while the other parent claims the child as a dependent.

It's not like both unmarried parents are claiming the same dependent with the dependents SSN popping up twice,

so what' to prevent both unmarried parents from filing HOH?

 

[mcb39]

7 minutes ago, Lee B said:

I don't have any clients filing HOH. But I don't understand the race to file issue,

because you can file HOH while the other parent claims the child as a dependent.

It's not like both unmarried parents are claiming the same dependent with the dependents SSN popping up twice,

so what' to prevent both unmarried parents from filing HOH?

 

If you file just HOH, you have to enter the ITIN of the person who qualifies you for HOH even if not your dependent.  Hence, same ITIN will be on both returns.

[Medlin Software, Dennis]

Any case of shared custody, advice is likely to always be first to file since you cannot control the other party, and who wants to have to argue if done incorrectly?

[mcb39]

These situations waste more time and cause more confusion than almost any other.  The exemption isn't what it used to be and HOH can be worthless if the parent makes too much money.  As in any tax situation, it all depends on the numbers.  In so many cases, they are living together anyway and are willing to perjure themselves for the sake of a larger refund.  Therefore, the Due Diligence burden falls on our shoulders.

[Pacun]

The parent who provides a home, which was the home for the child for more than 6 months in the tax year, enters the social security number of the child and checks, "Not claiming this child this year" and qualifies for HH status. 

The other parent can enter the social security too and claim the exception. if there is another child living with this parent, that other child will qualify this parent as head of house hold and both can claim HH status. 

Of course the social security can be used on both returns as long as only one claims the exception. My brother never saw his child for 10 years and every other year (even years) the mother would sign the release form for the child.  The mother every single year was HH and every even year was HH without a child as a dependent.  The IRS never questioned them and now the child is an adult.

[mcb39]

19 minutes ago, Pacun said:

The parent who provides a home, which was the home for the child for more than 6 months in the tax year, enters the social security number of the child and checks, "Not claiming this child this year" and qualifies for HH status. 

The other parent can enter the social security too and claim the exception. if there is another child living with this parent, that other child will qualify this parent as head of house hold and both can claim HH status. 

Of course the social security can be used on both returns as long as only one claims the exception. My brother never saw his child for 10 years and every other year (even years) the mother would sign the release form for the child.  The mother every single year was HH and every even year was HH without a child as a dependent.  The IRS never questioned them and now the child is an adult.

There would be no reason to question them as long as they weren't both claiming the exemption in the same year.