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Discussion:Head of Household without claiming exemption

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Discussion Forum Index --> Tax Questions --> Head of Household without claiming exemption


2006/2007 question

TLF (talk|edits) said:

7 February 2006
I have two clients who live together, and they have one child together. He makes $45,000 per year and she makes $24,000 per year. Can he file HOH without claiming the exemption credit for the child and she file single and claim the child's exemption credit and take the EIC and Child Tax credit?

Riley2 (talk|edits) said:

7 February 2006
No to all of the above.

He can file HOH if he decides to claim the QC. If he claims the QC, then she cannot claim the QC. If she has no QC, she has no EIC, CTC or dependency exemption.

TLF (talk|edits) said:

7 February 2006
Riley2, thanks for the help, these rules can sometimes be very confusing even if you have done

similar returns in the past. It's nice to have a place to get another point of view. Thanks.

Riley2 (talk|edits) said:

2 March 2007
In response to the question regarding claiming HOH when the taxpayer does not have dependents, I can see that this would happen only rarely. Example, Dad lives in Paris, France, with his son who is a nonresident alien. Dad would be a head of household, but his son would not be a dependent since he is a nonresident alien. Example 2, Dad gets more than one-half of his own support from his wealthy parents who claim him as a dependent. Dad provides over one-half the cost of maintaining his home which is also the residence of his 9-year-old son. The son cannot be his dependent since his Dad is a dependent of his wealthy parents, but Dad would qualify as head of household.

Deback (talk|edits) said:

March 2, 2007
TLF - We had a discussion about this a couple of weeks ago. The alternative, which usually works out better, if both parties agree, is to claim Single for both, and have the mother claim the child, EIC, and CTC. Neither will file HOH in this case.

TLF (talk|edits) said:

2 March 2007
Thank You

2009 question

Taxestaxes (talk|edits) said:

6 February 2009
Doing a search looking for answers before I ask; I think this has helped but to Riley's post above, where Dad files HOH but does not claim his son - so no one claims the son then??

My situation is this:

Divorced couple, she has one child previously; they have one together. Their child they alternate dependency each year, but child lives with Dad. She files HOH because of other child, Dad can file HOH every year because son lives with him. I feel this is correct; however a prior preparer has told them they cannot do this and has always filed the mother single; apparently saying Dad can't file HOH and list a child that someone else is claiming and filing HOH on? Doesn't make sense, is there something I am missing?

EZTAX (talk|edits) said:

7 February 2009
You are correct. Dad signs 8332 every other year to give away child but can still be HOH and if qualifies, EIC. Mom would get exemption and kid credit every other year.

You can look at the 1040 and see the place to put the kid's name in if you are not claiming him.

2014 question

JEEDIVA (talk|edits) said:

14 March 2014
Can a person claim HOH with a qualifying child and exemption for the same child too?

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