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Custodial Parent

If a child lives with both parents an equal number of nights during the year, the custodial parent is the parent with the HIGHER adjusted gross income. (That’s not good for the parent who makes less money…)

Dependent Student

When claiming a student as a dependent, you they are not considered a student if the school ONLY offers courses online.

Custodial Parent – Working at Night

Parents who work at night. If the child lives with you for the greater number of DAYS with the parent who works at night, this parent is the custodial parent. On school days, the child is considered living at the primary residence registered with the school.

Claiming Qualifying Dependent Child

In order to claim someone as a dependent, one test is the support test.

Employer-Provided Vehicle

If you have a employer-provided vehicle, the personal use of that vehicle IS taxable. You employer can choose not to withhold income tax on this amount, but you must be notified.

Employer Cell Phone

An employer-provided cell phone is NOT considered income. Since the company is giving you a cell phone or business purposes, the business will write it off as an expense.