Legal Question in Tax Law in Illinois

Individual 1040 Deductions Question

I filed a 1040-A for tax year 2007 claiming as a dependant a child that lived with me from 1/1/2007 through 12/31/2007 and depended upon me for 100% of their support. My filing status was HOH and I was not married at all during the 2007 tax year. The child's father, who neither provided any support nor provided residence for the child at any point in the tax year also claimed him on his 1040.

The IRS is opening an investigation. Was I right or wrong in claiming the child as a dependant? Does the father have any legal right to claim the child although he provided no home or support for him? The child's mother, who had no income, also lived with me during the entire tax year. She did not file a tax return in 2007 as she had no income.


Asked on 11/17/08, 8:46 pm

2 Answers from Attorneys

Motty Stone Law Offices of Motty Stone

Re: Individual 1040 Deductions Question

The decision of who can claim the child should be part of any divorce settlement or child support arrangement. You certainly can claim the child and I would need to know more about the situation to understand why he thinks he can too.

If you need an attorney to help you handle the IRS, please feel free to give us a call.

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Answered on 11/17/08, 9:45 pm

Re: Individual 1040 Deductions Question

The IRS allows you to take a child as an exemption if you are the parent or a close relative of the child AND you provide more than half of the child's support during the year.

In your hypothetical, you don't indicate how you are related to the child. If you are not a close family member, you may not be able to take him as an exemption.

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Answered on 12/06/08, 12:52 pm


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