In: Accounting
10-year-old son live. Her ex-husband pays child support to her that she uses to provide all of the support for the child.
Who is entitled to claim the child as a dependent? Explain whether each test has been met
or not.
Yasmin is entitled to claim the child as a dependent, because the child is living with Yasmin for more than half of the year. In most cases, a child of divorced parents is the qualifying child of the custodial parent. Here Yasmin is the custodial parent of the child. However, the child will be treated as the qualifying child of the noncustodial parent if all the following 4 criterias are met.
1. The parents are legally separated and lived apart during the entire period of last 6 months.
2. The child received over half of his or her support for the year from the parents.
3. The child is in the custody of at least one parent for more than half of the year.
4. The custodial parent signs a written declaration that he or she will not claim the child as a dependent. This form is IRS form 8332 and is included in the non custodial parents return.
There is no indication in the question about the 4th criteria. So we can assume that Yasmin has not filled form 8332.