Tax Law (Questions About Taxes)/filing status

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Question
My daughter who is being claimed as a dependent on my ex-wife's taxes has been living with me this whole year. Can I file head of household with my daughter even though I'm not claiming her as a dependent?

Answer
Hi Frank,

The answer to your question is yes. You can claim head of a household (HOH) while your spouse might claim your daughter exemption.(Please, note I said might, because she might or might not be able to claim her daughter;unless she meets the dependency six tests).

Here is the explanation and support to my answer above:-

A taxpayer may elect to file HOH if all of the following three requirements are met:

(1) The taxpayer is unmarried or "considered unmarried" on the last day of the year.
(2) The taxpayer paid more than half the cost of keeping up a home for the year.
(3) A "qualifying person" lived with the taxpayer in the home for more than half the year (except for temporary absences, such as school).

Your question was if you can claim your daughter and claim HOH status even though your ex-wife is claiming here dependency. Assuming that you meet the first two requirements, then we need to address the third requirement " The qualifying person" and see if our daughter would be considered a qualifying person given that your ex-wife is claiming her as a dependent.

Given that your daughter is not married, and she lived with you the whole year of 2012, the IRC state in part under the same section above that: "For purposes of qualifying for head of household filing status and determining if a qualifying person lived with the taxpayer, a qualifying person includes:
(1) a qualifying child who is single and lived with the taxpayer for more than half the year, regardless of whether the taxpayer can claim an exemption for the child..."

I hope this explain your question, if I can be of any further help please let me know.

Regards,
Abraham Itani, CPA


P.S. please rate my answer.  

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ABRAHAM ITANI, CPA

Expertise

TAX QUESTIONS DOMESTIC AND INTERNATIONAL OUTBOUND AND INBOUND. FBAR COMPLIANCE. CORPORATE, PERSONAL, PARTNERSHIP, PASS TROUGH ENTITIES, S-CORPORATION, LLC, TRUST, GIFT TAX, 1120, 1040, LATE FILING, NON FILING, AMT, FTC.

Experience

MORE THAN 10 YEARS OF STATE AUDIT TAXATION, MORE THAN 10 YEARS OF PRIVATE AND PUBLIC TAX EXPERIENCE WITH ITANI ACCOUNTING AND TAX, KPMG AND MNP. DEALING WITH HIGH NET WEALTH INDIVIDUALS, LARGE PARTNERSHIPS, EXPAT., CFC AND PFIC. DEALING WITH TAXING AUTHORITY ON ISSUES OF NON FILINGS AND LATE FILINGS.

Organizations
MEMBER OF AICPA, AND NJSCPA.

Education/Credentials
CERTIFIED PUBLIC ACCOUNTANT IN NEW JERSEY AND COLORADO.

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