Newly divorced in NY, how do I file 2011 taxes?

Wally

unread,

Feb 11, 2012, 10:20:46 AM2/11/12

to

Hello.
I am divorced for 2011 in NYS. Ex-wife moved out of house and I get to
live in house and try to sell it, no easy feat. My two kids, 23 and
20, still live with me at the house. In 2011 my 20 year old daughter
lived away at college for the Spring 2011 Semester. She did not go
back to college for Fall 2011 and instead stayed home and started
working part-time (received about $4000 pay). The divorce stipulation
agreement says daughter is unemancipated until turning 21.
My 23 year old son also made over $6000 in 2011.
I don't believe either child can be claimed as my dependent for taxes,
but not sure.

Do I file as single for 2011 or Head of Household?

Thanks,
w_cohen

--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>

ira smilovitz

unread,

Feb 11, 2012, 2:53:36 PM2/11/12

to

On Saturday, February 11, 2012 10:20:46 AM UTC-5, Wally wrote:
> Hello.
> I am divorced for 2011 in NYS. Ex-wife moved out of house and I get to
> live in house and try to sell it, no easy feat. My two kids, 23 and
> 20, still live with me at the house. In 2011 my 20 year old daughter
> lived away at college for the Spring 2011 Semester. She did not go
> back to college for Fall 2011 and instead stayed home and started
> working part-time (received about $4000 pay). The divorce stipulation
> agreement says daughter is unemancipated until turning 21.
> My 23 year old son also made over $6000 in 2011.
> I don't believe either child can be claimed as my dependent for taxes,
> but not sure.
>
> Do I file as single for 2011 or Head of Household?
>
> Thanks,
> w_cohen

It looks like HoH with one dependent to me. Your daughter is a "qualifying child" by virtue of being a full-time student for part of five months. She doesn't have to physically live within your house at that time. Your son is too old to be a qualifying child since he's no longer a student, and his income was too high to be a "qualifying relative".

Ira Smilovitz
Leonia, NJ

Alan

unread,

Feb 11, 2012, 3:05:13 PM2/11/12

to

On 2/11/12 8:20 AM, Wally wrote:
> Hello.
> I am divorced for 2011 in NYS. Ex-wife moved out of house and I get to
> live in house and try to sell it, no easy feat. My two kids, 23 and
> 20, still live with me at the house. In 2011 my 20 year old daughter
> lived away at college for the Spring 2011 Semester. She did not go
> back to college for Fall 2011 and instead stayed home and started
> working part-time (received about $4000 pay). The divorce stipulation
> agreement says daughter is unemancipated until turning 21.
> My 23 year old son also made over $6000 in 2011.
> I don't believe either child can be claimed as my dependent for taxes,
> but not sure.
>
> Do I file as single for 2011 or Head of Household?
>
> Thanks,
> w_cohen
>

You can forget about the 23 year old as he made too much money. I
assumed if he was a student you would have told us.

The 20 year old daughter could only be your dependent and possibly
qualify you for head of household status if she was your "qualifying
child" (QC). If she fails this test, her income disqualifies her as your
qualifying relative and you would file as single without a dependent.

Given her age, she could only be your QC, if she was a full-time student
for any part of five months, lived with you for more than 6 months
(temporary absence to attend school counts as living with you) and she
was not self-supporting. Based on the facts provided, it appears the one
questionable element is the number of months she was a full time
student. If you pass that test, you can claim a dependency exemption and
if you can show that you paid more than half the cost of maintaining the
household that you and your daughter occupied, you could file as HoH.

As a side note, the age of majority in NYS is 18. When your children
turned age 18, you and your spouse were no longer their legal guardians.
They obtained control of their persons and their actions. They obtained
the ability to enter into binding contracts.

--
Alan
http://taxtopics.net

Wally

unread,

Feb 12, 2012, 12:18:10 PM2/12/12

to

Alan / Ira,

Thanks for your responses.
Yes, my daughter finished up her Spring 2011 semester in May of 2011.
She filled out some paperwork to ensure she could return to college in
the future if she wanted and I then helped her move out of her dorm
room.
That being the case, when I file my 2011 taxes do I need to attach any
supporting documentation to my return?

Walter

Arthur Kamlet

unread,

Feb 12, 2012, 1:08:52 PM2/12/12

to

In article <d82b8020-3f4e-44a7...@t30g2000vbx.googlegroups.com>,

Wally <w_c...@hotmail.com> wrote:
>Alan / Ira,
>
>Thanks for your responses.
>Yes, my daughter finished up her Spring 2011 semester in May of 2011.
>She filled out some paperwork to ensure she could return to college in
>the future if she wanted and I then helped her move out of her dorm
>room.
>That being the case, when I file my 2011 taxes do I need to attach any
>supporting documentation to my return?

No, just have it ready in case they ask for proof.
--

ArtKamlet at a o l dot c o m Columbus OH K2PZH