Yes age matters. In college I assume older than age 18.
Once the child becomes an adult (Emancipated child), age 18 (in almost all states, but a few are 19 and one is 21), then custody becomes mute and rules for custodial/noncustodial parent no longer apply.( See examples 5 & 6 in Pub 17 for more information).
Nobody can have custody of an adult.
While the child can still be a Qualifying Child dependent until the age of under 24 for a full time student, only the parent that the child physically lived with more than half the year, or would have lived with if not temporarily absent to attend school, can claim the child and ALL the benefits - they cannot be split.
The 8332 form and special rules for separated or divorced parent that live apart no longer apply.
See “Children of divorced or separated parents or parents who live apart” in IRS Pub 17 for full information.
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**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
