Claiming a dependent in even or odd years

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Question

What is the required data entry for claiming a dependent on the tax return when a divorce decree (or other legal agreement) specifies the dependent can only be claimed every other year?

Answer

If the dependent is claimed every other year, enter the applicable code in the Mos Home column of the Dependent information statement dialog in Screen 1040.

Code Dependent status Example
77 Claimed in odd years Not reported on 2017 return; reported on 2018 return
88 Claimed in even years Reported on 2017 return; not reported on 2018 return
99 Not claimed on return Not reported on return until code is changed

Notes

  • All dependents and their applicable codes will proforma to subsequent tax years.
  • Dependents with codes 77 and 88 in the year they are reported will be treated as having lived with the taxpayer for 12 months during the tax year.
  • Dependents with codes 77 and 88 in the year they are not reported will not be used in any federal or state UltraTax CS calculations, with the following exceptions:
    • Form 2441, if 2441 expenses are entered for dependents with codes 77, 88, or 99.
    • Schedule EIC, if Dep Code = 5 (Qualifying Child for EIC only) for dependents with codes 77 or 88.

Related topic: 1040 - Common questions

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