Legal Question in Tax Law in Indiana

Hope/Lifetime Learning Credits for College

I was divorced in 1994. No details were included in my divorce papers about college for our son, who is now 18. He is a freshman at Indiana University and his father does not contribute a penny toward anything. Child support is automatically deduced from his paycheck. Unbelievably, the judge allowed my ex husband to claim our son every year, even though the child has always with me year round, and I provide much more than 50% of the support. My question is, can I claim the Hope or Lifetime Learning Credits since I am paying outstanding college tuition, housing, books, etc? My son receives some financial aid based on my income. My ex makes more than I do and is also supposed to be paying 72% of outstanding medical and dental but refuses, and I am out of pocket over $5000 (my son has been a Mayo Clinic patient since 1999). Are there any special circumstances available for me? I could certainly use a tax break.

Thanks for any help.


Asked on 1/06/03, 4:37 pm

1 Answer from Attorneys

John Cook Dunn & Cook

Re: Hope/Lifetime Learning Credits for College

The hope and lifetime learning credits are available to the parent who claims the child as a dependent. If your ex is still paying chilld support through payroll deductions or paying it directly and the court approved him taking your son as an exemption every year, then I do not see how you can take either credit, as your son would not be your dependent for tax purposes. If this is the case, your only recourse is if your son had income and he used the hope or lifetime learning credits for the amount you paid. If your sone does not have any income and your husband still claims him as a dependent, then you are on the hook unless your ex will give him up for the tax year.

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Answered on 1/06/03, 6:01 pm


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