Can my daughter claim her ex husband as a dependant if he owes taxes from a prior year?

Apparently her ex (who now lives with her) owed taxes from 2 years ago when he did not claim unemployment wages. If she claims him this year will they take his back taxes from her refund?Can my daughter claim her ex husband as a dependant if he owes taxes from a prior year?
If they divorced in 2006 or earlier, she can claim in under the qualified relative rules IF he meets all the tests.





1. He had to live with her ALL year.


2. He had to have less than $3400 in income.


3. She had to pay more than half of his support.





And all this will get her is a $3400 exemption. NO HOH.


As he is a dependent on her tax return, her refund won't be taken to pay his back income taxes (unless of course this was year they filed jointly).Can my daughter claim her ex husband as a dependant if he owes taxes from a prior year?
Income tax is a completely indivindual account. No-one can be held liable for another person Tax debt. Being married or not has absolutely NO bearing on the individuals tax obligations.


She cannot claim him as a dependant. She will not be held liable for any debt he has.
';each spouse who signs a joint return is fully responsible for the accuracy of the return as well as the payment of tax';. if your daughter was married and filed a joint return with her husband for the year in question she is liable unless she files an innocent spouse claim (form 8857). yes they will take the taxes from the refund without this claim. in order to claim him as a dependent he has to meet the requirements of a ';qualifying relative'; he must not be the dependent of anyone else, have lived in the house all year, have gross income of less than $3400 and she must provide more than half of his total support.