| FAQ Keyword |
2005 Tax Year |
Keyword: Separated or Divorced Spouses/Parents
This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
If I moved out of my house on July 10, but was not divorced at the
end of the year, can I file as head of household and take the earned income
credit if I have a minor child? Can I also claim child care expenses?
You do not qualify for the head of household filing status because you
and your spouse have not lived apart for the last 6 months of the taxable
year and are not considered unmarried. Your filing status for the year will
either be married filing separately, or married filing jointly. If it is married
filing separately, you will not qualify for the Earned Income Credit and cannot
claim a credit based on child care expenses. If you file a joint return with
your spouse, you may be eligible to claim these credits. See Publication 503, Child and Dependent Care Expenses and Publication 596, Earned Income Credit.
I am divorced with one dependent child. This year my ex-spouse will
claim the child as an exemption. Does this mean I cannot qualify as head of
household?
You can file as head of household even though you do not claim your unmarried
dependent child as an exemption if you meet all of the following requirements:
- You are unmarried or considered unmarried on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person must live with you in the home for more than half
the year (except for temporary absences such as school).
Refer to Publication 501, Exemptions, Standard Deduction, and Filing
Information, for more information.
How do you claim a child if you agree with your ex-spouse to claim
him 6 months and he claims him the other 6 months of the year?
The dependency exemption can not be split. Generally, the custodial parent
is treated as the parent who provided more than half of the child's support.
This parent is usually allowed to claim the exemption for the child if the
other exemption tests are met. However, the noncustodial parent may be treated
as the parent who provided more than half of the child's support if certain
conditions are met.
The custodial parent signs a Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement, and provides it to the noncustodial parent
who attaches it to his or her return. Please beware that if the custodial
parent releases the exception, the custodial parent may not claim the Child
Tax Credit.
Refer to Publication 501, Exemption, Standard Deduction, and Filing
Information or Publication 504, Divorced or Separated Individuals,
for more information on the special rule for children of divorced or separated
parents.
Can a court order determine who takes a child for a deduction? Does
the court order supersede the IRS requirements?
Federal law determines who may claim a dependency exemption. Please refer
to Publication 504, Divorced or Separated Individuals, for more
information on the special rule for children of divorced or separated parents.
Can I deduct alimony paid to my former spouse?
If you are divorced or separated, you may be able to deduct the alimony
or separate maintenance payments that you are required to make to your spouse
or former spouse, or on behalf of that spouse. For additional information,
refer to Tax Topic 452, Alimony Paid (this topic covers alimony
under decrees or agreements after 1984); and Publication 504, Divorced
or Separated Individuals .
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