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July 19, 2020
Question

claiming dependent who is a student

  • July 19, 2020
  • 1 reply
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My daughter is 18 and starting college next month where she will live on campus. Her father wants to claim her as a dependent to be able to claim head of household for himself. My first thought is that she hasn't lived with him for half of the year. That leads me to think when she lives on campus she won't live with me for over half the year either. How does this work in terms of claiming her for head of household when she is a full time 18 year old college student? Thanks!

    1 reply

    Employee
    July 19, 2020

    The custodial parent is the one with whom she lived with the most nights and time away at school counts as time with the parent.  If she spends more nights with you during the year than with father, you are the custodial parent.  In that case he cannot file as head of household even if you give him permission via a signed form 8332 to claim her. Even if he claims her, you as custodial parent can still file as head of household if you are otherwise qualified.