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:
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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Terri Lynn
