Bob and Judy live together and are not married. They have one child together, Katie, who is 4 years old. Bob, Judy, and Katie are U.S. citizens and have SSNs. Katie did not provide any of her own support and lived with Bob and Judy all year. Bob's AGI is $18,500 and Judy's AGI is $14,000. They had no other income. Neither Bob nor Judy can be claimed as a dependent by any other taxpayer. Bob pays for Katie's daycare so he and Judy can work. Bob pays over half of the costs of maintaining their home.
Who may claim Katie as their qualifying child, and what can be claimed on the return?
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Only Bob can claim Katie as a dependent. |
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Only Judy can claim Katie as a dependent. |
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Katie is a qualifying child for both Bob and Judy. If they agree and Bob claims Katie, he can claim the Head of Household filing status, the child tax credit, the child and dependent care credit, and the earned income credit if all other rules are met. |
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Judy can claim the child tax credit and earned income credit for Katie, and Bob can claim the Head of Household filing status and the dependent care credit. |
