DeanM15
Expert Alumni

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If you are not the custodial parent and do not have a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, signed by the custodial parent, then I would delete your daughter from the return and file Single filing status.

 

The first question to ask is: Who Is The Custodial ParentAs far as the IRS is concerned, the custodial parent has the right to claim the child and can only give up that right (in part) to the non-custodial parent by filling out Form 8332

 

The custodial parent for tax purposes is the parent who the child lives with for the majority of nights per year. If both parents spent an exactly equal amount of time with the child, then it defaults to parent with the highest adjusted gross income.

 

 You can find out more about both parents claiming a child here, the Form 8332 here, about custodial parents here, and Tax Information for Non-Custodial Parents here.

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