Mary and Ralph were divorced four years ago. They have one child together, Amy, who lives with Mary. All are U.S. citizens and have SSNs. Mary and Ralph provide more than half of Amy's support. Mary's AGI is $31,000 and Ralph's AGI is $39,000. Amy is 12 years old. The divorce decree does not state who can claim the child.
Which of the following is true?
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Ralph can claim Amy as a dependent without any documentation. |
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Mary must claim Amy as a dependent because she is the custodial parent. |
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Mary can sign Form 8332 so Ralph can claim Amy as a dependent and he can claim the child tax credit. Mary can use the Head of Household filing status, and she can claim the earned income credit and the child and dependent care credit as long as she meets the requirements for those specific benefits. |
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Neither Ralph nor Mary can claim Amy as a dependent or for any of the other benefits. |
