How is support determined to claim a dependent?

[jrmagnuson]

What is the name of your state?What is the name of your state?Michigan
My grandson's mother (19 yrs.) did not work so does not plan to claim my 2 yr. old grandson. They lived with her mother for 10 months in 2004 who wants to claim him. My son (21 yrs) has shared legal custody, pays $400/month, and has visitation 8-10 days/month and would also like to claim him as a dependent. I know it's whomever provides more than 50% of the child's support but how is support determined for the maternal grandmother (4 people live with her - 2 children & 2 grandchildren, all of whom she is claiming.)

 

[Snipes5]

If your son wants to claim the child, he will have to get legal permission from the custodial parent, because the child does not live with him, unless the exemption has already been very specifically assigned to him by the court.

He will need to have the CP sign an IRS Form 8332, Release of Exemption. If he doesn't get one, tell him not to try and just take the exemption anyway. It isn't worth the trouble it will cause him down the road.

Sometimes a little cash will go a long way towards convincing a CP to sign one of those forms.

Snipes

 

[abezon]

To determine how much a house owner contributed to the support of the occupants, take that person's total household expenses & divide by the number of occupants. Add any specific expenditures.

The rule is: if the parents together contributed over 1/2 the child's support, only the parents may claim the child. The CP gets the child unless the NCP has a signed 8332. If a thrid person contributed over 1/2 the child's support, that is the only person who may claim the child.