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temporarily away from home, or not resident with mom?

Situation: 17 year old girl left mom's house in the spring of 2012 where she had been living for a couple years since her parents split, and is staying with dad and grandparents since then. Nothing has been formally changed. Mom still has legal custody, gets food stamps for her, and girl still goes to the high school in mom's district rather than dad's, is dropped off at school or at mom's to take the school bus. (yeah, I know, but I'm not going there on the food stamps or school district, just will be trying to do mom's taxes). Younger sister lives with mom and very rarely visits/stays with dad. Parents alternate years claiming the kids; this year is mom's year.

Mom's income makes her eligible for EIC; dad's does not, is too high. For 2011, mom got EIC for both kids - both lived with her all that year - even though dad claimed them as dependents.

My question, is the older girl temporarily away from home, so eligible for mom to get EIC for her, or does she fail the residency test, so no EIC? Pub 17 says for EIC, someone temporarily away from home is considered living with you during that time. I think "temporarily away" is a real stretch in this case, but would appreciate the opinions of others here. Thanks.

Update:

Yeah, Bostonian, I know the rules, but was just asking about that 'temporarily away from home' thing in Pub 17, didn't think it applied here. The SNAP and school district are separate issues that I'm not involved in although I have told her that she's really hanging out there too. At this point, I just don't intend to do her return this year, or would do it without the 17 year old.her option.

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  • Bobbie
    Lv 7
    8 years ago
    Favourite answer

    LEGAL CUSTODY but not sleeping in the home with her/him/grandparents and so where does the MAJORITY of nights come in for this purpose in order to be the custodial parent of the child for the tax year for this purpose and time.

    Hope that you find the above enclosed information useful. 11/15/2012

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  • 8 years ago

    Judy, Judy, Judy!

    You know the rules! The number of nights in each parents home is the ONLY thing that the IRS cares about. Legal custody is meaningless. It would be one thing if she was away at school but it's another thing entirely since she's living with her father. She's not "temporarily away" from anything. I certainly would not be putting MY signature on anything that didn't comply with a strict reading of Pub 17, Pub 501, and Pub 596.

    Absent any 8332s:

    Dad claims 17 year old who lived in his home for more than half of the year, files as HoH if he's considered single for HoH purposes and paid more than half of the cost, and claims the EIC if eligible. No CTC due to age.

    Mom claims the younger sibling, files HoH, EIC, CTC, ACTC, yadda yadda.

    If it's mom's year per agreement to claim the kids, dad give her a Form 8332 listing the 17 year old. She files HoH if eligible & claims both kids as dependents but only claims the EIC, etc. for the younger sibling. No CTC for the 17 year old due to her age. Dad claims the EIC and files as HoH based upon the older sibling living in his home. If his income is too high for EIC, too bad.

    Of course there's the matter of mom claiming SNAP based in part on a family member who does not reside with her and the child attending school in a district where she does not live. You certainly have a duty to warn her of the fraud potential there. I'll let you make up your own mind on the moral duty to the state and other taxpayers on how far you go with that.

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  • 8 years ago

    I am no tax expert but logic tells me unless Dad or Grandparents file a claim there is no way to disprove the girl was not living with Mom. I think you answered your own question with pub 17 thing.if your child is away at college doesn't the parent still get to claim?

    just an opinion.

    pam

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  • 8 years ago

    Fails the residency test. "Temporarily away" means away for the purpose of attending school, getting medical care, something like that. And it usually means being in a hospital, summer camp, dormitory, something like that, not in the other parent's house.

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  • 8 years ago

    A qualifying child includes your son, daughter, adopted child, stepchild, great-grandchild, or eligible foster child.

    Brothers, sisters, step-siblings, as well as their descendants, are also qualifying children if they were cared for as members of the family.

    A foster child may be eligible.

    At the end of the tax year, your qualifying child must be under age 19 or a full-time student under age 24.

    To be a full-time student, the child must be enrolled in school full-time for five months of the year.

    A totally and permanently disabled child of any age also may be a qualifying child.

    Your qualifying child must live with you in the United States for more than half the year.

    In most cases, you do not have to claim your child as a dependent in order to qualify for EIC

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  • tro
    Lv 7
    8 years ago

    the child has to be claimed as a dependent which includes the residency test of no less than six months for the EIC to be effective

    if you have not lived in her household the 183 nites that are r'qrd she cannot claim you or the EIC for your dependency

    she still has your sister for EIC

    the 'temporary away refers to college students living in dorms for school but return for breaks and vacations

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  • 8 years ago

    In any language you look at it, its fraud. Either the child lives with mum and she claims or she lives with dad and he claims. She cant live with dad and much claim and she cant live with mum and claim child as dependant when she isnt.

    Im sorry, best thing i can advise is for you to go see a lawyer and get it sorted. If you take intititive, then things will go easier than if the feds catch up with you.

    Honesty is the best policy here im sorry.

    Source(s): experience with social services in New Zealand
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  • 8 years ago

    Do dad and grandparents live together? Did she live with anyone for more than 6 months? Why did she leave home?

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  • 8 years ago

    Just to play devil's advocate--All the "proof" says she lives with mom. How in the world would the dad prove that the child lived with him?

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  • 8 years ago

    I wouldn't mess with EIC on this one, unless you KNOW the dad won't pipe up.

    If she stayed with dad for the majority of 2012, I don't see it as temporary.

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