DianeW
Expert Alumni

Get your taxes done using TurboTax

Yes.  As long as your grandmother meets the tests for claiming a your child as a dependent.  Key information is that your child will not be a qualifying child because she does not live with your grandmother, however she can be a qualifying relative for tax purposes. As you indicated, you cannot waive the exemption to the noncustodial parent.

Qualifying Relative:

  • You provided more than half of their support.

  • They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)

  • They live with you (365 days in the year) or they are related to you.

  • They aren’t a dependent on someone else’s taxes.

  • They aren’t doing their taxes with a spouse (married filing jointly).

  • They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

    You can’t claim a dependent if you are a dependent on someone else’s taxes.  Use the link here for more information.  Rules for Claiming a Dependent on Your Tax Return

  • IRS Worksheet to Determine Support (click this link to print the worksheet)