Dependants: What's the IRS's definition of "lived with"?

[Neal517]

What is the name of your state? Michigan

My wife and I divorced in October 2018. We lived together with our 3 children (2 of which are minors) January 1 through May 31, 2018. In June I moved out temporarily and returned in late August. I did not change my permanent address. Wife and children continued to live in our house until mid August, at which time she purchased a home and they moved out. During that time my paycheck continued to be deposited into our joint checking account, which was used to pay the mortgage, utilities, groceries, etc. I earned about twice as much as my wife.

According to the IRS, to qualify as a dependent my children have to "live with me" 6 or more months of the year. We "resided" together for 5 months, but we all shared the same legal address and I was responsible for their financial needs for over 8 months.

Can I file as Head of Household and claim the minor children as dependents or not? We did not address this issue in the divorce decree.

 

[justalayman]

What is the name of your state? Michigan

My wife and I divorced in October 2018. We lived together with our 3 children (2 of which are minors) January 1 through May 31, 2018. In June I moved out temporarily and returned in late August. I did not change my permanent address. Wife and children continued to live in our house until mid August, at which time she purchased a home and they moved out. During that time my paycheck continued to be deposited into our joint checking account, which was used to pay the mortgage, utilities, groceries, etc. I earned about twice as much as my wife.

According to the IRS, to qualify as a dependent my children have to "live with me" 6 or more months of the year. We "resided" together for 5 months, but we all shared the same legal address and I was responsible for their financial needs for over 8 months.

Can I file as Head of Household and claim the minor children as dependents or not? We did not address this issue in the divorce decree.

Lived with is a really simple concept. Basically, if the children were at the home you returned to after work, the children were living with you. Since they were in a residence your wife lived in the entire year, they lived with her for,the entire year

 

[Taxing Matters]

Can I file as Head of Household and claim the minor children as dependents or not? We did not address this issue in the divorce decree.

Based on the information you provided you do not qualify for head of household (HOH) filing status. One of the requirements for that status is that "A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school)." (Underlining added.) See IRS Publication 501. Thus, you had to be living in that home. Simply getting mail there, keeping that address as your home address, etc, isn't good enough. You had to be sharing the same home with the kids for more than half the year. You did not do that — you moved out after 5 months. This is not something that can be shifted by a divorce decree. You either meet the rule or you don't.

 

[LdiJ]

What is the name of your state? Michigan

My wife and I divorced in October 2018. We lived together with our 3 children (2 of which are minors) January 1 through May 31, 2018. In June I moved out temporarily and returned in late August. I did not change my permanent address. Wife and children continued to live in our house until mid August, at which time she purchased a home and they moved out. During that time my paycheck continued to be deposited into our joint checking account, which was used to pay the mortgage, utilities, groceries, etc. I earned about twice as much as my wife.

According to the IRS, to qualify as a dependent my children have to "live with me" 6 or more months of the year. We "resided" together for 5 months, but we all shared the same legal address and I was responsible for their financial needs for over 8 months.

Can I file as Head of Household and claim the minor children as dependents or not? We did not address this issue in the divorce decree.

Lived with, under the IRS's definition is "lived with". There are no ambiguities. You lived in the same home as your children for 5 months of 2018. The fact that you helped support the household and did not change your legal address is irrelevant.

The mother is the one who qualifies to claim Head of household and the children as dependents. She lived with them for the entire year without interruption.

 

[FlyingRon]

asically, if the children were at the home you returned to after work...

Actually, the IRS states it's where the kids spend their nights (not that it matters much in this case).

 

[justalayman]

Actually, the IRS states it's where the kids spend their nights (not that it matters much in this case).

The inference was the home I went to after work is where the kids are and presumably spending the night there.

 

[FlyingRon]

The inference was the home I went to after work is where the kids are and presumably spending the night there.

I just didn't want him to get the idea that having the kids hang around for dinner qualified as "living with."

 

[Neal517]

Thanks all.