child credit

[rharper]

What is the name of your state (only U.S. law)? Texas

My daughter and her common law partner had a baby in Nov. 09. He made more money than she did. They have split up and he is telling her that she cannot claim head of household, therefore, he will claim the first time child credit as well as the dependent tax credit and she will get nothing. Does he have to split the return since they were commom law?? Can she file head of household and get the return?

Thanks

 

[LdiJ]

What is the name of your state (only U.S. law)? Texas

My daughter and her common law partner had a baby in Nov. 09. He made more money than she did. They have split up and he is telling her that she cannot claim head of household, therefore, he will claim the first time child credit as well as the dependent tax credit and she will get nothing. Does he have to split the return since they were commom law?? Can she file head of household and get the return?

Thanks

Because the child was born in 2009, the child counts as having lived with the mother for the entire year.

If the father also lived in the home the entire year, it counts as if the child lived with him the entire year as well.

Under the tiebreaker rules, if both parents qualify to claim the child, and do so, then the parent with the higher income would be the one recognized by the IRS.

However, it dad and mom did not live together, then mom is the only one who can claim the child, and in the future, if the child primarily lives with mom, mom will be the only one that can claim the child.