What is the name of your state (only U.S. law)? DE
My nephew's daughter moved in with him on June 19, 2009. Prior to June 19, child lived with mother (nephew's ex). Move-in date is documented in a letter written by mother. Also, nephew's child support order was revoked on June 19 based on the child's residency change.
For some reason, nephew's ex is now insisting that the child moved on July 1 instead of June 19. Today we saw a copy of Mother's 2009 FIT return (was presented at child support mediation) and, as we suspected, mother claimed child as an exemption on her 2009 FIT return.
As I understand the rules governing child exemptions, mother is not entitled to claim child even if the move date was July 1 because child did not live with her for "more than half of 2009". Apparently mother believes she can claim the child if the child lived with her from Jan 1 through June 30.
Can you think of any tax benefit that will come to mother if the child moved on July 1 instead of June 19? Thanks.
My nephew's daughter moved in with him on June 19, 2009. Prior to June 19, child lived with mother (nephew's ex). Move-in date is documented in a letter written by mother. Also, nephew's child support order was revoked on June 19 based on the child's residency change.
For some reason, nephew's ex is now insisting that the child moved on July 1 instead of June 19. Today we saw a copy of Mother's 2009 FIT return (was presented at child support mediation) and, as we suspected, mother claimed child as an exemption on her 2009 FIT return.
As I understand the rules governing child exemptions, mother is not entitled to claim child even if the move date was July 1 because child did not live with her for "more than half of 2009". Apparently mother believes she can claim the child if the child lived with her from Jan 1 through June 30.
Can you think of any tax benefit that will come to mother if the child moved on July 1 instead of June 19? Thanks.