@Olivia342 wrote:
That’s definitely a complex situation, and it’s great you’re being careful. Generally, the person who provides more than half of the child’s support and with whom the child lives most of the year is the one eligible to claim them as a dependent. However, since legal custody and adoption rights are involved, it’s best to get written clarification from the court order or consult a tax professional or family law attorney before filing—just to ensure everything aligns with both IRS rules and your custody agreement.
I'm sorry Olivia, but this is wrong on multiple points. The statement that "the person who provides more than half of the child’s support and with whom the child lives most of the year is the one eligible to claim them as a dependent" mixes up two different rules, and the "lives more than half the year with" only applies to certain blood relatives and legally appointed foster parents, not other persons. And the IRS will not accept clarification from a state court -- the IRS follows federal tax law, and the Supremacy Clause means the IRS can ignore any state court ruling, custody order, or clarification. A consultation with an attorney who understands federal tax law may be helpful, but the rest of your answer does not apply.
