AOTC and Dependency Status

You can use a form 8332. You keep HOH status, get EIC still if eligible. Ex gets the dependent credit, the AOTC. Both parents get tax benefits that way. Please check this out yourself.

Yes, I understand that. It’s what I’ve been doing for many years. But, earlier you stated you don’t think he’d have to claim his as a dependent to get the AOTC. Form 8332 is for allowing him to claim him as a dependent even though I pay more than half of his support.

I’m sorry. Being too imprecise here. You do know how 8332 works, so that’s a huge benefit. The question here are what do you net gain by letting your Ex declare your sin as depended is 8332? I use “you” including your son.

When your son chooses his school with his scholarship package, it may involve some planning to get the most out of the tax laws, looking at credits and deductions involved. If your ex can benefit from the AOTC and will give you that tax credit refund back, it could be worth while doing. But if your son gets a full ride, it might take some creativity, as he will have to declare room, board expenses as income. For 2020 less likely to be an issue as only one semester could be involved but it can get more complicated as the amount (often with summer and part time job earnings) turns into taxable income. It could be beneficial for you to pay a certain amount of his colleges expenses, in order to get that AOTC if Ex is willing to send the money to you when he gets it.

It can get to be tricky with 529, possibility of independent student, tax credits , HOH status, all or in part in the picture to end up getting g the most benefit net. Your particular situations will direct the best path to that.

Even though I wasn’t thrilled with it at the time because I was worried about the effect on financial aid, I’m glad the grandparents did their saving for him in an UTMA. Having half the savings in a non-529 account will give us more flexibility.

Again, planning on when to use, how to use , can make a difference in bottom line costs and savings.

Almost always, having some money available is better than not. It allows for flexibility. My MIL had small 529s for the kids that really took the load off when things got tight.

@cshell2 it is my understanding that scholarships and grants are not figured in when determining support.

Student loans are support provided by the student, and it can get tricky if the student provides more than 50% of their own support.

https://www.irs.gov/forms-pubs/about-publication-501