That depends. As a general rule, whoever the child lived with for more than half the year can claim the child as a dependent. As XmasBaby0 mentions above, it's important for you and your ex to decide...
See more...
That depends. As a general rule, whoever the child lived with for more than half the year can claim the child as a dependent. As XmasBaby0 mentions above, it's important for you and your ex to decide which of you will claim your child because if both of you claimed your child on your respective tax returns, it will delay the processing time so the IRS can determine which parent can claim the child.
The parent the child lives with the most is considered the custodial parent and the other parent the noncustodial parent. The custodial parent can allow the noncustodial parent to claim the child, but it must be documented. You can use IRS Form 8332 to release the dependent exemption. This would allow the noncustodial parent to claim the child. However, the noncustodial parent typically cannot use the child to claim the Earned Income Credit (EIC) or Head of Household status, even with Form 8332.
The IRS will use the residency rule to determine who can claim the child if both parents claim the child. This rule says that who has the child the most nights can claim the child. If the number of nights are equal, the parent with the higher adjusted gross income will be allowed to claim the child as a dependent.
So keep in mind, if, for example your ex is determined to be the custodial parent but lets you claim your child as a dependent on your tax return, you can not use that child for purposes of claiming head of household or the earned income credit.
Click here for Rules for Claiming Dependents on Taxes
Click here for Claiming a child as a dependent when parents are divorced, separated or live apart
Please return to Community if you have any additional information or questions and we would be happy to help.