You can't split the benefits for a child unless you qualify for the Divorced
or Separated Parents Rule. In this case, the custodial parent claims the child care, Head of Household filing status and EIC. The non-custodial parent, if given a Form 8332, can claim dependency and the Child Tax Credit.
Children
of Divorced or Separated Parents (or Parents Who Live Apart)
In most cases,
because of the residency test, a child of divorced or separated parents is the qualifying
child of the custodial parent. However, the child will be treated as the
qualifying child of the noncustodial parent if the rule for children of
divorced or separated parents (or parents who live apart)(discussed next)
applies.
Children of divorced or separated
parents (or parents who live apart). A
child will be treated as the qualifying child of his or her noncustodial parent
if all four of the following statements are true.
- The parents:
- Are divorced or legally separated under a decree
of divorce or separate maintenance,
- Are separated under a written separation agreement, or
- Lived apart at all times during the last 6 months of the
year, whether or not they are or were married.
- The child received over half of his or her
support for the year from the parents.
- The child is in the custody of one or both parents for
more than half of the year.
- Either of the following applies.
- The custodial parent signs a written
declaration, discussed later, that he or she will not claim the child as a
dependent for the year, and the noncustodial parent attaches this written
declaration to his or her return. (If the decree or agreement went into
effect after 1984, seeDivorce decree or separation
agreement that went into effect after 1984 and before 2009 , or Post-2008 divorce decree or
separation agreement , later.
- A pre-1985 decree of divorce or separate
maintenance or written separation agreement that applies to 2016 states
that the noncustodial parent can claim the child as a dependent, the
decree or agreement wasn’t changed after 1984 to say the noncustodial parent
can’t claim the child as a dependent, and the noncustodial parent provides
at least $600 for the child's support during 2016. See Child
support under pre-1985 agreement , later
