Child Support test for never married parents

[camillacats]

Can someone tell me if the IRS rules for claiming a child still apply as it did before in the past for never married parents??

For instance, my husband has a daughter, and he provided more than half of her support last year.  The parents were never married, and I know in previous years he was legally allowed to claim her on his taxes because he provided more than half the support.  I went to the irs website to try to look up this rule again, but I just got confused.  Does anyone know if this rules STILL applies, and if so, how I can find the documentation on this?

Thanks, just don't want to do anything illegal  :)

[patton]

I've talked with the CPA that does my taxes and basically the same rules apply for 2003 Taxes for unmarried parents.

Now the problem I had last year, was that either the biological mother or her mother (the grandmother) claimed our son on one of their taxes.  I'm pretty sure it was the grandmother, but the IRS never said

1. The Marriage Test - Single
2. Qualifying Person Test - Child lived in my home for more than half of 2003 (xxx number of days)
   a. Documentation from the daycare notarized.
   b. Documentation from the Church notarized
   c. Documentation from the doctr and the dentist while in my custody.
3. Cost of Keeping up a Home Test
   a. Photocopies of ALL receitps for food, expenses and incidentials
   b. Statement from realtor showing residency costs and statements  
       landlord. If you have copies of utitilies this is where this should be
       included.
4. Support Test: Statement you were never married
   a. Cost of Lodging - statement showing fair rental value ofhte place
       where I lived that included all bills paid
   b. Household expenses- All bills were paid with rental costs
   c. Child Support - Receipts for actual expenses, medical, clothing,
       and statement from daycare  (I didn't have receipts for daycare
       as my parents helped me pay for this since I was in college)
   d. Statement showing payemnts made by me for child to the Attorney
       General Office - Child Support Division.  I made payments year
       round, even though I had child in my home more than half the
      year.
5. Member of Household/Relationship Test - My Natural child (Cont'd)

[patton]

Earned Income Credit.
1. Relationship Test - My natural child
2. Age Test - Under 19 years of age
3. Tie Breaker Rules: As per Rule 8 of the IRS Your Qualifying Child cannot be used by more than one person to claim EIC. Under the tie-breaker rule, the child can be treated as a qualifying child only by:
a. The PARENT, if only one of the persons is the child's parent.
(This statement should disqualify ANYONE but either the mother or father)
b. The PARENT with whom the child lived for the longest period of time during the year. If two of hte presons are parents of the child and they do not file a joint return together.
(Child lived with me XX days and mother XX days and we were never married and there was no joint return)
c. The PARENT with the highest adjusted gross income (AGI) if the child lived with each parent (50/50) for the same amount of time during the tax year and they do not file a joint return together.
(I had child XX days and mother had child XX days.  I would have the highest AGI as mother had no extended employment to my knowledge.
d. The person with the highest AGI if NONE of hte persons is the child's parent.
(I am the parent of said child, so this  should disqualify any other person who might have claimed child on his/her taxes.

Hope this helps.

[patton]

I have asked too_short to state publication this information is in.  My CPA knows nothinga about this and as far as she's concerned the UNMARRIED status of parents stays the same.

[camillacats]

Hi,
Thanks for the info.  But I have to warn you, as much as we would LOVE to claim the child again this year, it almost specifically states in Publication 501 (where it talks about support test and all that gobbly-gook) that the rules are the same for nonmarried as is previously married.  I know for last year's return, the publication did not read this.  Please look for yourself on the IRS web page at the rules....here is the web address.  It is NEAR the bottom.  It is LONG, just go straight to the bottom and start paging up, and you will see this statement under Support Test rules:

"Parents who never married.   These special rules for divorced or separated parents also apply to parents who never married. "

Here is the web address:
http://www.irs.gov/publications/p501/ar02.html#d0e3020

Please tell me what you think.  I would LOVE to believe you, I'm just so confused.  Do you know if we can call the IRS themselves to get clarification?  I just want to see something in the IRS's documentation before we do this...too scared to think we'd have to pay all the money back later on if we screwed up...eek!  Thanks!

[patton]

Yep, looks like that slipped that one in. on the dependency tests.  

Parents who never married.   These special rules for divorced or separated parents also apply to parents who never married.

Divorce decree or separation agreement made after 1984.   If your divorce decree or separation agreement was executed after 1984, the noncustodial parent does not have to attach Form 8332 if both of the following requirements are met.
The decree or agreement is signed by the custodial parent and states all of the following.

The custodial parent will not claim the child as a dependent for the year.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent.

The noncustodial parent attaches a copy of the following pages of the decree or agreement to his or her tax return.

The cover page (write the other parent's social security number on this page).

The pages that contain the information shown in item (1).

The signature page with the other parent's signature and the date of the agreement.

 If these requirements are not met, the noncustodial parent must attach to his or her return Form 8332 or a similar statement from the custodial parent releasing the exemption.

Child support.   All child support payments actually received from the noncustodial parent are considered used for the support of the child.

[patton]

I received  sole custody as of August 1, 2003 and had him from June 15-July 31...so I had him for over 6 months time.  I plan on claiming him.

Wonder what will happen if she claims him too. Guess the IRS got tired of looking at all the returns

[hisliltulip]

DH and the mother of his oldest child alternate years...

She "oops forgot" that she claimed him in 2001, and she claimed him in 2002.

When I tried to send over his tax info via efile, it was spit right back to me within 2 hours.

It recognized DSS social.

Therefore....

We're filing on February 2nd this year!


BETH

[mudbunnies]

Several points for both of you to consider;


1.  If an electronic file rejects you do to the use of social, you can file a paper return with all socials and just wait a little longer, if you have to do the efile, you should remove the questioned social, efile, then file a 1040x with all socials with the reasons stated and the docs that you are entitled to this (we did this when CP claimed child in wrong year, they gave us the credit and are now going after CP for ill gotten refund)  If you file the original paper return with all socials then you do run the option of being questioned later on, make sure all your ducks are in a row but you do have options to get around this, i would suggest, if you had the right in 2002 to claim the child to file a 1040x immediately, they can take about 12 weeks to process and you want to get it in before the feb-april rush starts.

http://www.irs.gov has the forms to download to do this, hey what is a stamp and paper compared to the extra refund you were entitled to?

2.  A 2003 irs case promted new stats/ re: unmarried parents, wherein never married parents with children, the CP is SUPPOSED to file the 8332 with their tax return giving NCP the right to file, however, I am awaiting their response for never married NCP who has rights previously explained in FJ of paternity