Attach 8332 when filing as HOH?

Technical topics regarding tax preparation.
#1
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I'm preparing a 2017 tax return. Taxpayer is filing as HOH and has provided the 8332 signed by the "custodial parent" releasing the dependency exemption.

Assuming taxpayer really qualifies to file HOH (i.e., qualifying child lived with him over half the year) why would the 8332 need to be attached?
 

#2
dave829  
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Tax Me Up wrote:why would the 8332 need to be attached?

Because that's what the instructions say:
Noncustodial Parent
Attach this form or similar statement to your tax return for each year you claim the exemption for your child.
 

#3
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Can a noncustodial parent file head of household?

edit - assuming there are no other dependents.
 

#4
dave829  
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Tax Me Up wrote:Can a noncustodial parent file head of household?

Usually, no, because the qualifying child must live with the taxpayer for more than half of the year.

But you said, "Assuming taxpayer really qualifies to file HOH (i.e., qualifying child lived with him over half the year)." Doesn’t that make him the custodial parent?
 

#5
lucyko  
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Based on the information provided, your client's filing status will be single. However for the 2017 tax year you can claim a dependency exemption .

There are special rules for children of divorced parents who live apart . These rules may also allow you to claim the child tax credit or additional child tax credit if applicable ( under age 17 etc. )

The 8332 form is the tracking and authorization form that allows the non-custodial parent to obtain the benefits that normally stay with the custodial parent .The custodial parent fills out the form and provides the signed copy to the non-custodial parent . A copy of the form should be attached to the non custodial's tax return.

If you plan on E-filling this return I believe you will create a PDF file of the signed form 8332 and attach it to the return .
 

#6
Frankly  
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Tax Me Up wrote:Assuming taxpayer really qualifies to file HOH (i.e., qualifying child lived with him over half the year) why would the 8332 need to be attached?

The custodial parent does not need an 8332; he already has custody and custody doesn't need to be released since the non-custodial parent has nothing to release.
 

#7
Noobie  
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A parent could have custody, yet not have the child more than half of the year..... Custody just means that person has the rights to make the decisions.
 

#8
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Noobie, For IRC purposes, the custodial parent is the parent with whom the child lived more than half the year, I.e., the greater number of nights. IRS does not care what papers say, but what actually happened.
 


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