@jaybrownbike wrote:
Due to my work schedule, my son only gets to spend 8 nights a month with me. I do, however, look after him daily, pay for half of his pre-school and other needs, and is on my health insurance. Can I claim him as a dependent in any way or reap any other benefits that other taxpayers get?
Sorry but support is not counted for claiming a Qualifying Child dependent.
The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody so the child cannot be claimed by either parent). And yes they are that picky. (There are exceptions if a parent works nights that is explained in the Pub.)
See Custodial parent and noncustodial parent in Pub 501
https://www.irs.gov/publications/p501#en_US_2020_publink1000220904
**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.**
