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Michael and Elaine divorced in 2007. They have 3 children who live with Elaine. Michael pays child support, but Elaine provides over half the cost of maintaining.

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Presentation on theme: "Michael and Elaine divorced in 2007. They have 3 children who live with Elaine. Michael pays child support, but Elaine provides over half the cost of maintaining."— Presentation transcript:

1 Michael and Elaine divorced in They have 3 children who live with Elaine. Michael pays child support, but Elaine provides over half the cost of maintaining the household. What questions do you need to ask to determine who gets how many dependency deductions?

2 Michael and Elaine divorced in They have 3 children who live with Elaine. Michael pays child support, but Elaine provides over half the cost of maintaining the household. What questions do you need to ask to determine who gets how many dependency deductions? Did Michael and Elaine together provide over half the support for the children? Did Elaine give Michael a form 8332? Does the divorce decree specify who takes the dependency deductions?

3 Adrienne is single and 34 years old. Her brother George moved in with her in November 2012 when he lost his job. He is 37. George earned $4,500 last year doing odd jobs. Can Adrienne claim a dependency exemption for George? Is the answer different if George is 32? What if George is her 62 year old father?

4 Adrienne is single and 34 years old. Her brother George moved in with her in November 2012 when he lost his job. He is 37. George earned $4,500 last year doing odd jobs. Can Adrienne claim a dependency exemption for George? No. Is the answer different if George is 32? No. What if George is her 62 year old father? No

5 Michael is a full time student at PSU. He lives in the dorm. When he is not a school he lives with his parents in Colorado. Michael had a part time job on campus. He earned $5,000. Michael is 20. He is not married and has no children. How many personal and dependency exemptions can he claim?

6 Michael is a full time student at PSU. He lives in the dorm. When he is not a school he lives with his parents in Colorado. Michael had a part time job on campus. He earned $5,000. Michael is 20. He is not married and has no children. How many personal and dependency exemptions can he claim? 0

7 Ivan and Natasha are married and live together. Ivan has a job and Natasha stays home. They have two children who both lived with them all year. Alexandra is 19 and is a full time student at PCC. Dimitri is 24. He is not a student. He worked for part of the year and earned $2,800. How many dependency exemptions are Ivan and Natasha entitled to?

8 Ivan and Natasha are married and live together. Ivan has a job and Natasha stays home. They have two children who both lived with them all year. Alexandra is 19 and is a full time student at PCC. Dimitri is 24. He is not a student. He worked for part of the year and earned $2,800. How many dependency exemptions are Ivan and Natasha entitled to? 2

9 Roberto is a legal resident of the US with a green card and a SSN. His wife and two children live in Mexico. Roberto is the sole source of support for his family. How many dependency exemptions is he entitled to? Is the answer different if they live in Spain? Can he claim a personal exemption for his wife?

10 Roberto is a legal resident of the US with a green card and a SSN. His wife and two children live in Mexico. Roberto is the sole source of support for his family. How many dependency exemptions is he entitled to? 2 for his children– they both need ITINs Is the answer different if they live in Spain? Yes, then it’s 0 Can he claim a personal exemption for his wife? Yes, if she has an ITIN (It does not matter whether his filing status is MFJ or MFS. See step 6 on page C-2 of pub 4012.)

11 Lee and Alice are unmarried. They live together with her 2 school age sons. Lee provides all the support for the family. What is Lee’s filing status? How many dependency allowances can he claim?

12 Lee and Alice are unmarried. They live together with her 2 school age sons. Lee provides all the support for the family. What is Lee’s filing status? Single. HoH requires a blood relation. How many dependency allowances can he claim? 3

13 Lee and Alice are unmarried. They live together with her 2 school age sons. Lee provides more than half the support for the family. Alice’s income for the year was $15,000 What is Lee’s filing status? What is Alice’s filing status? How many dependency allowances can Lee claim?

14 Lee and Alice are unmarried. They live together with her 2 school age sons. Lee provides more than half the support for the family. Alice’s income for the year was $15,000 What is Lee’s filing status? Single What is Alice’s filing status? Single How many dependency allowances can Lee claim? 2

15 Lee and Alice are unmarried. They live together with their 2 school age sons. Alice eared $5,000 in 2013 from which $200 was withheld for Federal income taxes. Lee earned $20,000. What are their filing and dependency options?

16 Lee and Alice are unmarried. They live together with their 2 school age sons. Alice eared $5,000 in 2013 from which $200 was withheld for Federal income taxes. Lee earned $20,000. What are their filing and dependency options? Lee can file single or HoH. Alice does not need to file, but should file single to get back her withholding. Lee can take their sons as dependents.


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