Child Support

questions & answers

Question: I have guardianship of my step children, can I deduct them from my income as children of other relationships I support in a child support case I have ongoing in a separate matter?

Answer:

AZLawHelp Question 22057:

A “qualifying child” may enable a taxpayer to claim several tax benefits, such as head of household filing status, the exemption for a dependent, the child tax credit, the child and dependent care credit and the earned income tax credit. http://www.irs.gov/uac/A-%E2%80%9CQualifying-Child%E2%80%9D.

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.
http://www.irs.gov/uac/A-%E2%80%9CQualifying-Child%E2%80%9D.

A general power of attorney is sufficient to establish a "duly authorized agent" for purposes of making (signing) a return. A.R.S. § 43-303. Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. A.R.S. § 43-303.

Question: I have guardianship of my step children, can I deduct them from my income as children of other relationships I support in a child support case I have ongoing in a separate matter?

Answer:

AZLawHelp Question 22057:

A “qualifying child” may enable a taxpayer to claim several tax benefits, such as head of household filing status, the exemption for a dependent, the child tax credit, the child and dependent care credit and the earned income tax credit. http://www.irs.gov/uac/A-%E2%80%9CQualifying-Child%E2%80%9D.

In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.
http://www.irs.gov/uac/A-%E2%80%9CQualifying-Child%E2%80%9D.

A general power of attorney is sufficient to establish a "duly authorized agent" for purposes of making (signing) a return. A.R.S. § 43-303. Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. A.R.S. § 43-303.

Comments:

QUESTIONS

  • I have guardianship of my step children, can I deduct them from my income as children of other relationships I support in a child support case I have ongoing in a separate matter?
  • I have guardianship of my step children, can I deduct them from my income as children of other relationships I support in a child support case I have ongoing in a separate matter?

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