Recommend Our Site to Your Friends!

Print This Page

From:  Donna
Date:  Thu, 04 Aug 2005

I may be able to be a stay at home mom. My fiancée and I were wondering if he would be able to claim a dependency exemption for my son as a stepfather? As the custodial parent, I have always claimed his exemption; his real father does not.

Answer

Date:  Mon, 08 Aug 2005

The federal rules for claiming a dependent exemption have changed, starting January 1, 2005 under the American Jobs Creation Act of 2004. The support test (except for self-supporting children) has been replaced by a residency test. The child is the dependent of the parent with which the child lives for more than one-half of the year. If the child resides with more than one parent for the same period of time, the child is the dependent of the parent with the highest adjusted gross income. A step-parent counts.

If you and your new husband file a joint income tax return, it will eliminate any confusion about the dependency exemption.

Good luck!
Mike Gray

For answers to new questions, subscribe to our newsletter, Michael Gray, CPA's Tax & Business Insight by filling out the form below.

IRS Circular 230 Disclosure: As required by U.S. Treasury Regulations, you are hereby advised that any written tax advice contained on this website was not written or intended to be used (and cannot be used) by any taxpayer for the purpose of avoiding penalties that may be imposed under the U.S. Internal Revenue Code.