CLAIMING CHILD BUT NEVER MARRIE

[GRANDMAFREDE]

MY SON WAS NEVER MARRIED. HE HAS 2 CHILDREN. THEY HAVE
BASICALLY LIVED WITH THEIR MOTHER. SHE SENT THE SON TO LIVE WITH HIS FATHER LAST YEAR. HE STAYED WITH HIM AT LEAST 7 MONTHS. MY SON INFORMED HER THAT HE PLANNED ON CLAIMING HIM.
THEY ALSO WENT TO COURT TO FIGHT FOR CUSTODY LAST YEAR.
NOTHING HAS BEEN DETERMINED YET. THE KIDS ARE STAYING WITH HER AGAIN. DOES HE HAVE THE RIGHT TO CLAIM HIM. HIS NAME IS ON HIS BIRTH CERTIFICATE. BUT HE WAS NOT ABJUDICATED AS THE FATHER UNTILL LATER LAST YEAR.
THE 1040 BOOK IS CONFUSING TO ME ON THE UNMARRIED PARENTS AND CLAIMING THE KIDS.

 

[loku]

Dependency exemption

The rules divorced or separated parents do not apply to parents who were never married; therefore your son is entitled to the exemption for his son, who lived with him for 7 months during the year, if his son meets the general requirements for an exemption, as follows:

(1)He must have received over one half of his support from the taxpayer claiming him as a dependent.

(2)He must either be related to the taxpayer or be a member of the taxpayer's household.

(3)He must be a U.S. citizen or national, or a resident of the United States, Canada or Mexico at some time during the calendar year in which the tax year of the taxpayer begins.

(4)His gross income, for the calendar year in which the tax year of the taxpayer begins, must be less than the exemption amount. This test is waived if the dependent is a child of the taxpayer who is under 19 or a student under 24.

(5)He must not file a joint return for the tax year beginning in the calendar year in which the tax year of the taxpayer begins.

The child seems to qualify under (2), (3), (4), and (5). Therefore, if your son provided more than half of the support for his son during the year, he is entitled to the deduction.

 

[GRANDMAFREDE]

CLAIMING DEPENDANT CHILD

If you meet the requirements for claiming a dependant
will there be a problem if the other parent(which he never married) does not sign the form stating she is not going to claim him for that year?

 

[loku]

Dependent child

There would only be a problem is she also did claim the exemption for herself. Then the one who could show the IRS that he/she had provided more than half the support would be entitled to the exemption.