@Thisguy wrote:
Custody has never been discussed. I never thought it would be, as he was over 19. Per the divorce decree, we are alternating years of claiming him as dependent.
You are correct that "custody" does not apply.
In this case "custody" does not apply at all if the child is legally an adult in your state. No parent has custody of an adult and the 8332 form does not apply.
The terms of the divorce decree also become moot one the child becomes an adult. Who can claim depends on Federal tax law and no divorce decree cannot override Federal law. Most such decrees state the age of the child when that provision ends.
Only the parent where the child (under age 24 and is a full time student ) physically lived with (or would have live with except for the fact that the child is way for school) can claim the child and all the benefits - they cannot be split.
If the child has permanently moved and is not just temporarily away from his/her normal home to attend school, then no parent can claim as a Qualifying Child Dependent at all since neither parent can meet the half the year residency rule.
A parent can still claim the child as a Qualifying Relative dependent *provided* that the parent paid MORE than half of the child's total support for the entire year AND the child's total gross income for the year was less than $4,200. A Qualifying Relative dependent does not have to live with the parent, only has to be supported by the parent and have very low income.
**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.**
