Only one person can claim the tax benefits for a dependent child.
If both parents e-file their returns, the second claim for the child will reject and the parent will be notified that the dependent with this Social Security number (SSN) is already claimed by someone else. Whether intentional or accidental, when parents claim the same child as a dependent in the same year, the IRS will determine which parent should properly claim the child and disallow the claim for the other parent.
In general, you can claim a child as a dependent if he or she is your qualifying child. The custodial parent is the parent with whom the child lived for the longer period of time during the year..
You are the custodial parent if your children lived with you the greater number of nights during the year.
The custodial parent usually claims the "qualifying child" on their tax return.
If you have them most of the time and provide more than half of their support you would be entitled to claim them as your dependents.
Both parents would have to come to an agreement or possibly have a court order as to who will have custody and who can claim them for tax purposes to protect that right.
If parents can't agree on who gets to claim a child as a dependent, the IRS will decide. The IRS will usually allow the claim for the parent that the child lived with the most during the year.
You can use this tool to determine "Who may I claim as a dependent?"
Click here for "Claiming a child as a dependent when parents are divorced, separated or live apart"
Click here for "About Publication 504, Divorced or Separated Individuals"
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