Can a mother claim first child and father claim second child that are not married and not living together when the father pays child support on first child?

[akoonce89]

I am single mother of two children that have the same father. We have never been married and are not living together. the father pays child support on our first daughter but not our second. I have both daughters living with me about 80% of the time. I have always claimed our first daughter as a dependent. The father wants to claim our second daughter on his taxes and i was wandering if that was legal?

[bwa · Accepted solution]

I'm assuming that you are the custodial parent (the parent that the children lived with more than 1/2 of the year.)

Paying child support is not a criteria for claiming a dependent.  So long as you transfer the exemption to him with Form 8332, he can claim either or both children.  Even if you do, only you can claim Head of Household tax status, the Earned Income Tax Credit and the Child and Dependent Care Credit.  He cannot, as he is not the custodial parent.  You can claim those even if you transfer the exemption to him with Form 8332.

Transferring the exemption to him with form 8332 is your choice.  Assuming there is nothing in a decree mandating that you transfer the exemption you don't have to.

He can claim the only the children's exemption and child tax credit.

[bwa]

Kiniadrea, your taxes were rejected most likely because their other parent claimed them.  If you're paying child support I'm guessing that you're not the custodial parent  (the parent the child lived with for more than 183 days in 2016).
If so, the IRS will not enforce your decree.  Your only resolution is to go back to the Family Court and have them enforce the decree that they approved.

[kiniadrea1538]

 I have been carrying two of my children for twelve years. now that we are separated, I pay child support an was remain to continue to carry my children. I went to do my taxes an got rejected. 

[bwa]

From my original post:  Your only resolution is to go back to the Family Court and have them enforce the decree that they approved.

[kiniadrea1538]

hello! I carried my kids on my taxes for twelve years. I pay child support now an was ordered that I could remain carrying them. so o carried them an got rejected why.