Dependent

[julie-a]

I have a 19 year old son. I am divorced. Last year (2023-2024) was his first year at college. I paid ALL of his living expenses, food, housing, clothing ($20,000+). He lived on campus. During the summer months, he lived with his father who only paid for his books ($600). His father claimed him on his own return, even though I asked to claim him last year. Do I have any rights? Does the IRS allow the parent who paid the most to claim the child?

[Loretta P]

Hello julie-a,

The IRS has Rules for determining who is entitled to claim a dependent.  You need to make sure your dependent meets the IRS requirements. Generally, the IRS requires that the child is under the age of 19 (or under 24 if a full-time student), lives with you for more than half the year, and does not provide more than half of their own financial support.  Living away at school would be the same as living with you if they come home when not in school.

You'll need to paper-file your return, as the IRS will reject your attempts to e-file.  The IRS will then notify both of you who claimed the dependent to determine who is entitled to claim the dependent using the Tiebreaker Rules.

From the IRS, the Tiebreaker Rules, these appear to meet your situation:

• If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year.
• If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year.
• If a parent can claim the child as a qualifying child but no parent claims the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person’s AGI is higher than the highest AGI of any of the child’s parents who can claim the child. If the child’s parents file a joint return with each other, this rule can be applied by dividing the parents’ combined AGI equally between the parents.

Helpful links:

Rules for Claiming Dependents on Taxes

Divorced with 2 dependents

What if somebody already claimed my dependent?

Qualifying Child of More Than One Person 

[Terri Lynn]

Hello julie-a, and thank you for your question!

Generally, the parent the child lives with claims the qualifying child as a dependent on their return.

The custodial parent is the parent the child lived for the greater number of nights during the year.

In most cases, because of the residency test, the custodial parent claims the child on their tax return

According to the IRS tie breaker rules, if the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income.

People should carefully read Publication 504, Divorced or Separated Individuals to understand who is eligible to claim a qualifying child.

There are special rules in place that will allow a noncustodial parent to claim a qualifying child, if the custodial parent releases the dependency exemption and sign a written declaration or Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent which the noncustodial parent would need to submit with their tax return.

In your particular situation, you mentioned your son lived on campus. The days he lived on campus are considered a temporary absence from home. These days would be counted as the child living at whatever  residence is registered with the school. 

If you feel you are the custodial parent, you can prepare an original, or amended tax return for 2023 with your son, listed as your dependent, but you will have to mail the return in, as the IRS would not accept another e-filed return, when the dependent has already been claimed on another return. Once the IRS receives the return, they will most likely send correspondence to both you, and your ex, requesting additional information and documentation, supporting your right to claim your son. 

For more information please see:

• When Parents are Divorced IRS 
• Dependents Pub 501 
• Divorced - TurboTax Tax Tips & Videos - Intuit 

Please feel free to reach backout with any additional questions or concerns you might have!

Have an amazing rest of your day!

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