Claim a dependent in even or odd years

Do the following to claim a dependent every other year.

Go to the

1040

screen.

Enter one of the following codes in the Mos Home
column of the Dependent information statement
window.

Dependent status codes
Code	Dependant status	Example
77	Claimed in odd years	Not reported on 2022 return; reported on 2023 return
88	Claimed in even years	Reported on 2022 return; not reported on 2023 return
99	Not claimed on return	Not reported on return until code is changed

UltraTax CS treats dependents with codes 77
and 88
in the year they're reported as living with the taxpayer for 12 months during the tax year.

Federal and state calculations don't use dependents with codes 77
and 88
in the year they aren't reported. There are 2 exceptions:

On Form 2441, if there are 2441 expenses for dependents with codes 77
, 88
, or 99
.

On Schedule EIC, if Dep Code
is 5 (Qualifying Child for EIC only) for dependents with codes 77
or 88
.