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Frequently Asked Tax Questions And Answers
Keyword: Child Custody Tax Issues
2.2 Filing Requirements/Status/Dependents/Exemptions: Filing Status
I am divorced and pay child support. My children live with their
mother and she claims them on her tax returns. Can I claim head of household?
No, your children do not qualify you for the head of household filing status.
Refer to Publication 501, Exemptions, Standard Deduction, and
Filing Information , for more information.
References:
2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions
How do you claim a child if you agree with your ex-spouse to claim
him 6 months and he claims him the other 6 months of the year?
The dependency exemption can not be split. Generally , the custodial parent
is treated as the parent who provided more than half of the child's support.
This parent is usually allowed to claim the exemption for the child if the
other exemption tests are met. However, the noncustodial parent may be treated
as the parent who provided more than half of the child's support if certain
conditions are met.
The custodial parent signs a Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement, and provides it to the noncustodial parent
who attaches it to has or her return. Please beware that if the custodial
parent releases the exception, the custodial parent may not claim the Child
Tax Credit.
Refer to Publication 501, Exemption, Standard Deduction, and Filing
Information or Publication 504, Divorced or Separated Individuals,
for more information on the special rule for children of divorced or separated
parents.
References:
My 7 year old son lived in my household for seven months of the
year, and I provided all of his support. I paid child support to his other
parent for the other five months. Can I claim my son as a dependent and for
a child tax credit without Form 8332?
Generally, the custodial parent is treated as the parent who provided more
than half of the child's support. This parent is usually allowed to claim
the exemption for the child if the other dependency tests are met. However,
the noncustodial parent may be treated as the parent who provided more than
half of the child's support if the custodial parent releases the exemption
by signing a Form 8332 (PDF), Release of Claim
to Exemption for Child of Divorced or Separated Parents, or a substantially
similar statement.
Refer to Publication 501, Exemption, Standard Deduction, and Filing
Information If you can claim your son as a dependent and he is under age
17 at the end of the tax year and a citizen or resident of the United States,
you may be able to claim the Child Tax Credit. or Publication 504, Divorced
or Separated Individuals , for more information on the special rule for
children of divorced or separated parents.
References:
What is the tax form number for the custodial parent to sign that
allows the noncustodial parent to use the child as a dependent?
The custodial parent should use Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement, to release the exemption to the noncustodial
parent. The noncustodial parent must attach the form or statement to his or
her tax return. Please be aware that if the custodial parent releases the
exemption, for a child the custodial parent may not claim a child tax credit
for that child.
References:
I have a court order that says I have the tax exemption for my minor
child until further order of the court. Can I just send a copy of the court
order with my prepared taxes or do I have to have a waiver signed by the other
parent?
You must obtain a signed Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement.
References:
Can a court order determine who takes a child for a deduction? Does
the court order supersede the IRS requirements?
Federal law determines who may claim a dependency exemption. Please refer
to Publication 504, Divorced or Separated Individuals, for more
information on the special rule for children of divorced or separated parents.
References:
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