Household Size with Joint Custody

[railspike2]

We have our two boys three months in the summer, and during the school year we have them every other weekend and all spring break. We claim one of the two boys as a deduction when we file taxes. Based on that, our atty advised that we could claim three on the B22A. The UST is objecting to that. He says we can't claim either of them. It sounds to me like the UST is incorrect and since the deduction is based on IRS standards, we are correct in claiming what we claim on our taxes, as is per the court order.

We're not trying to claim both boys -- just one. Your thoughts? Could anyone provide a link to an authoritative page on the web? Thanks.

[FoolAndHisMoney]

It will depend on where they spend most of their time in any given year. If they're under your roof more then their other parent's roof then you can claim them on the b22 household size. If they spend more time under the other parent's roof then you cannot claim them for the purposes of household size.

[lrprn]

We have our two boys three months in the summer, and during the school year we have them every other weekend and all spring break. We claim one of the two boys as a deduction when we file taxes. Based on that, our atty advised that we could claim three on the B22A. The UST is objecting to that. He says we can't claim either of them. It sounds to me like the UST is incorrect and since the deduction is based on IRS standards, we are correct in claiming what we claim on our taxes, as is per the court order.

We're not trying to claim both boys -- just one. Your thoughts? Could anyone provide a link to an authoritative page on the web? Thanks.

Did some research on the web around filing bankruptcy and the IRS guidelines for size of family. This is an area of the new BAPCPA law that went into effect last October that is still unclear. The best online resource I found is a bk lawyer's bk blog entry discussing this very issue - "When Is a Family of 3 Not a Family of 3?" at http://thebklawyer.com/thebkblog/?p=18

With interpretations of the new bk law still in process, there just isn't a clear answer as to whether you can add one of the boys to your family size on your bk forms at this moment. Your case could go either way depending on what compromises your lawyer can work out with your trustee, or if no compromise can be reached, what the bk judge in your district rules.

Sorry I couldn't be more help, railspike.

[railspike2]

I want to make sure the readers understand the question.

We have TWO boys. We are NOT attempting to claim BOTH. Just one. And both of them DO live with us all summer, every other weekend, all spring break, and just about every holiday. As for compromise, we believe that IS a compromise, since there are two children and we are only claiming one.

[SinkingFast]

The BK Court is being kinda sticky about the issue that the one child does not physically live with you all year.

Same thing is happening with parents of "adult" dependent children who attend college away from home. The parents support the children and get to claim them on their income taxes, but BK Courts aren't allowing them to be counted in the household number.

The link Lrprn noted above, that attny won his arguement and the college kids have been allowed as dependents. You'd have to access PACER and look up that particular case in Western District of WA State to read the attny's arguement.

In your particular case,........... Claiming the child in your household count might go back to the original divorce decree and which parent has "legal custody" of the child.