How do I amend my taxes if I accidentally claimed the wrong child (divorced & we rotate years as to which children we claim on our taxes)?

[PNWmom]

Divorced with 3 children, we are supposed to rotate the children we claim... I claimed the wrong child and need to amend my taxes.  However, she lives with me full time when she is not in college but it was her father's year to claim her. 

[Critter]

There is no such thing in the Federal tax law as 50/50, split, or joint custody.  The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year.  That parent is the custodial parent; the other parent is the noncustodial parent.)

Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the custody that a court might grant.).

The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody). That can usually only occur if both parents lived with the child at the same time.   And yes they are that picky.
See Custodial parent and noncustodial parent  under the residency test in Pub 17
https://www.irs.gov/publications/p17/ch03.html - en_US_2015_publink1000170891)

The custodial parent may claim everything child related  UNLESS they waive the dependency exemption to the non custodial parent via a form 8332.... in that case the child may be used on 2 separate returns but only in the following way :

Only the Custodial parent can claim: (Child would be listed as non-dependent EIC & CC only)
-Head of Household 
-Earned Income Credit
-Child Care Credit

The non custodial parent can only claim: (Child would be listed as dependent)
-The Exemption
- The Child Tax Credit

See Special rule to divorced or separated parents (or parents who live apart).
https://www.irs.gov/publications/p17/ch03.html - en_US_2015_publink1000170897

But only if specifically specified in a pre-2009 divorce decree, separation agreement or the custodial spouse releases the exemption with a signed 8332 form - after 2009 the IRS only accepts a signed 8332 form that must be attached to the non-custodial parents tax return.

[macuser_22]

@Critter#2 - please do not copy my prior answers without attribution.  In addition that is an old answer that references the 2015 pub 17 (complete with my typos in the url).

[Critter]

Sorry ... this was copied so long ago prior to the "copy answer link" option & I didn't know where it came from.

[macuser_22]

Yes, I have been posting that (or versions of it) for several years.  Here is the complete version (including what happen the case where the child has reached the age of emancipation).  Note that the pub 17 is the 2017 version because the IRS has not releases a 2018 version yet and 2017 is the latest version and is still current for this situation).

Since the poster of this question did not specify the child's age, it was stated: "...However, she lives with me full time when she is not in college".   Which leads me to believe she is older than age 18, if so the child CANNOT be claimed as a Qualifying Child by anyone other than the parent that the child physically lives with.   There is no such thing as "custody" after the child becomes an adult regardless of what a divorce decree says that cannot override Federal Tax law.    A properly written divorce decree that awards tax custody should specify that it ends when the child becomes an adult (age 18 in almost every state).  I believe that only Alabama age 19, Mississippi age 21, and Nebraska age 19 are above age 18, but check your state laws.

=============

Custodial Parent

These are a paraphrase of the IRS rules for divorced or separated parents that live apart.

[Note: Unless the parents have been separated at all times during the last 6 months of the year, these rules do not apply.]

See “Children of divorced or separated parents or parents who live apart” in IRS Pub 17 for full information.

<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17#en_US_2017_publink1000170897">https://www.irs.gov/publications/...>

This assumes that the child is under age 18 (in most states).  Once the child becomes an adult (Emancipated child), custody becomes mute and these rules no longer apply.(See examples 5 & 6 in Pub 17 for more information)

There is no such thing in the Federal tax law as 50/50, split, or joint custody.  The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year.  That parent is the custodial parent; the other parent is the noncustodial parent.)

Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the legal custody that a court might grant.).

The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody so the child cannot be claimed by either parent). And yes they are that picky.

See Custodial parent and noncustodial parent  under the residency test in Pub 17

<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17#en_US_2017_publink1000170899">https://www.irs.gov/publications/...>
 
Only the Custodial parent can claim: (Child would be listed as non-dependent EIC & CC only)
-Head of Household
-Earned Income Credit
-Child Care Credit

The non custodial parent can only claim: (Child would be listed as dependent)
-The Exemption
-The Child Tax Credit

But only if specifically specified in a pre-2009 divorce decree, separation agreement or the custodial spouse releases the exemption with a signed 8332 form - after 2009 the IRS only accepts a signed 8332 form that must be attached to the non-custodial parents tax return.

Note. If you are the non-custodial parent filing your return electronically, you must file Form 8332 with Form 8453, (U.S. Individual Income Tax Transmittal) for an IRS e-file Return. See Form 8453 and its instructions for more details.  This must be done within 3 days of your e-filed return being accepted by the IRS.

This does NOT mean that the custodial parent can ignore any Decree or court order allowing the non-custodial parent to claim the exemption - they can be required to issue the 8332 form. They could be required by the court to do so or be in contempt.

[Critter]

I would appreciate you putting the basic answer below the ==== as an answer so I can get the "answer link" so I can give you the credit due... thanks and happy new year 😉

[rjs]

Go to the following link for instructions to amend a 2017 tax return that you filed with TurboTax.

https://ttlc.intuit.com/questions/4252298-how-do-i-amend-a-2017-return-in-turbotax

An amended return has to be filed on a special form, Form 1040X. It cannot be e-filed. You have to print it, sign it, and file it by mail. It takes the IRS up to 16 weeks to process an amended return.

Don't file the amended return until your first return has been accepted and you have received the original refund.