"What is the name of your state? NH
I have shared custody of one child with my ex. By decree I claim him as a dependent every other year. Last year (not my year to claim him) I claimed myself, as I have since my divorce, as head of household. (I own my home by myself) The IRS balked at this and wants proof. The visitation schedule is year round, everyother weekend and one overnight every week... plus vacations. Does this qualifiy me as head of household?"
No. Per IRS Pub 17, as the NCP, you can ONLY file HOH in the years that you can claim your son as a dependent as specified by your divorce decree. You must file "single" in the off years.
See exerpts from IRS Pub 17, Chapter 3 under heading "Support Test for Child of Divorced or Separated Parents below (
http://www.irs.gov/formspubs/page/0,,id=103925,00.html):
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Support Test for
Child of Divorced or
Separated Parents
The support test for a child of divorced or separated parents is based on the special rules explained here and shown in Figure 3-B. However, these special rules apply only if all of the following are true.
1. The parents are divorced or legally separated under a decree of divorce or separate maintenance, or separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year.
2. One or both parents provide more than half of the child's total support for the calendar year.
3. One or both parents have custody of the child for more than half of the calendar year.
General rule.
The parent who has custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provides more than half of the child's support. It does not matter whether the custodial parent actually provided more than half of the support.
Exception.
The noncustodial parent will be treated as providing more than half of the child's support if:
1. The custodial parent signs a written declaration that he or she will not claim the exemption for the child, and the noncustodial parent attaches this written declaration to his or her return,
2. The custodial parent signed a decree or agreement executed after 1984 that states he or she will not claim the exemption for the child, and that the noncustodial parent can claim an exemption for the child without regard to any condition, such as payment of support, and the noncustodial parent attaches to his or her return the documentation described later under Divorce decree or separation agreement made after 1984, or
3. A decree or agreement executed before 1985 provides that the noncustodial parent is entitled to the exemption, and he or she provides at least $600 for the child's support during the year, unless the pre-1985 decree or agreement is modified after 1984 to specify that this provision will not apply.
Written declaration.
The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach the form or statement to his or her tax return.
The exemption can be released for a single year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. If the exemption is released for more than one year, the original release must be attached to the return of the noncustodial parent for the first year of such release, and a copy must be attached for each later year.
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.
1. The decree or agreement is signed by the custodial parent and states all of the following.
a. The custodial parent will not claim the child as a dependent for the year.
b. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
c. The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent.
2. The noncustodial parent attaches a copy of the following pages of the decree or agreement to his or her tax return.
a. The cover page (write the other parent's social security number on this page).
b. The pages that contain the information shown in item (1).
c. The signature page with the other parent's signature and the date of the agreement.
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Hope this helps!
-Christina
