Mother of child lives with child and boyfriend (they are not married). Mother has not worked at all this year. Anything child has needed something father has provided it and he is current on all child support. Mother says boyfriend is claiming her and the child on his taxes for the credits.
On the Michigan income tax form MI-1040 you use the same number of dependents that you use on the federal income tax form 1040. If they are dependents for federal purposes then they are dependents for Michigan purposes.
a non-custodial parent can receive the deduction if the custodial parent releases the deduction to the non-custodial parent via a Form 8332.
Mr. Lively is a Certified Tax Specialist by the State Bar of California Board of Legal Specialization. Any individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.
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