Who can claim child?

What is the name of your state?What is the name of your state? OH
Husband and I have had physical custody of our grandson since Feb. Our son provides full medical coverage, all clothing, and an amount of money that covers food. We provide physical care, housing, and extras we provide just because we're grandparents.
Would IRS allow either us or our son to take the deduction or do they have rules that specify which party qualifies for this deduction?

It varies. However, since you have had physical custody since February, you and your husband *may* have the superior claim, especially if you have legal custody through a court.

If possible, you should work this out with the child's parents. If not, as I said, you would probably win the tiebreaker because the child resided with you for the greater part of the year.

Snipes

Because the boy lived with you for over 6 months, he is your "qulaifying child". If he is no one else's qualifying child, you are the only ones who can legally claim him as a dependent. Support is irrelevant.

abezon said:

Because the boy lived with you for over 6 months, he is your "qulaifying child". If he is no one else's qualifying child, you are the only ones who can legally claim him as a dependent. Support is irrelevant.

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I am assuming that this child is young. However support is not totally irrelevant. There is still a support test, however its a test of whether or not the child has provided more than 50% of his/her support.

Yes, the child is young, only 6.
I guess I need clarification on what would make him a 'qualifying child'. If he meets the requirements for both our son and us then we'll both figure taxes with & without him and whoever gets the best tax advantage will claim him. If he is the 'qualifying child' of only one of us then we don't need to calculate the taxes both ways, just comply with IRS.

GrandmaOH said:

Yes, the child is young, only 6.
I guess I need clarification on what would make him a 'qualifying child'. If he meets the requirements for both our son and us then we'll both figure taxes with & without him and whoever gets the best tax advantage will claim him. If he is the 'qualifying child' of only one of us then we don't need to calculate the taxes both ways, just comply with IRS.

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You are correct that if you both meet the requirements for "qualifying child" you can decide between the two of you, who is to claim the child.

go to the IRS website

www.irs.gov

search for "qualifying child"....the answers will pop right up.