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Robin D.
Robin D., Senior Tax Advisor 4
Category: Tax
Satisfied Customers: 13335
Experience:  15years with H & R Block. Divisional leader, Instructor
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I am a California resident and divorced. I provide 100% of

Resolved Question:

I am a California resident and divorced. I provide 100% of my ex wife's income and pay 100% of my daughter's child support. I have claimed Head of Household, but now the state of California claims that I don't qualify for Head of Household as my daughter does not live with me for over 50% of the year. I am not sure how they know this. My ex-wife has filed single. Is there some way that I do qualify for Head of Household and, if so, is there a particular form I must file. I am being assessed additional taxes and have until tomorrow to appeal. What should I do?
Submitted: 6 years ago.
Category: Tax
Expert:  socrateaser replied 6 years ago.
The only way that the Cal. Franchise Tax Board will accept the noncustodial parent as eligible for the child dependent exemption, and derivatively eligible as head of houshold, is if the custodial parent signs an IRS form 8332 in favor of the noncustodial parent. See FTB Legal Ruling 93-3.

Hope this helps.
Customer: replied 6 years ago.
So, I understand that form 8332 must be signed by the custodial parent for the non custodial parent to even be eligible for Head of Household status. Does just the release/signing of this form enable the non custodial parent to take the HOH status, even though the dependent child in question does not live with them more than 50% of the time?
Expert:  Robin D. replied 6 years ago.

Hello,

To be eligible in California to use the head of household status the taxpayer must meet all of the following:

  • You were unmarried and not an RDP or met the requirements to be considered unmarried or considered not in a registered domestic partnership as of the last day of the year.
  • You paid more than one-half the costs of keeping up your home for the year.
  • Your home was the main home for you and a qualifying person who lived with you for more than half the year.
  • The qualifying person was related to you and met the requirements to be a qualifying child or qualifying relative.
  • You were entitled to a Dependent Exemption Credit for your qualifying person. However, you do not have to be entitled to a Dependent Exemption Credit for your qualifying child if you were unmarried and not an RDP and your qualifying child was also unmarried and not an RDP.
  • You were not a nonresident alien at any time during the year.

If your child did not live with you in your home for more than half the year the HOH is not allowed for you. The Form 8332 to ONLY allow you to be able to claim the child as your dependent. The Form will not make you eligible for HOH if the child was not physically in your home more than half the year.

I hope this information clears up the use of Form 8332,

Robin D., Senior Tax Advisor 4
Category: Tax
Satisfied Customers: 13335
Experience: 15years with H & R Block. Divisional leader, Instructor
Robin D. and other Tax Specialists are ready to help you
Expert:  socrateaser replied 6 years ago.
In the interest of not confusing you further, concerning a taxpayer's claim of head of household status, U.S. Treas. Reg. 1.2-2(c)(1) states that: "It is not sufficient that the taxpayer maintain the household without being its occupant."

Your facts state that you maintain your ex-wife's home. This is insufficent -- you must be an occupant of the home for which you claim head of household status. Presumably, you are not an occupant in your ex-wife's home, therefore you cannot claim head of household status.

Hope this helps.