Can the non custodial parent use their HSA on their child while the custodial parent claims that child as a tax dependent?

[jnacopey]

The child is a 19 year old full time student.

This child used to be the dependent of the mom.

The child is now in college and is under the support of the dad.

The mom says that since she's going to use her HSA to cover the child's braces that she has to be the one to claim the child as a dependent otherwise, she'd not be able to use the HSA.

Talking to Blue Cross, that doesn't seem to be the case.

What's the tax treatment for HSA and dependent exemption for tax filing?

[ChristinaS]

Probably. The child generally has to be your dependent. However, there is one major exception for children of divorced or separated parents:

A child of parents that are divorced, separated, or living apart for the last 6 months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases the claim to the child's exemption.

 https://www.irs.gov/publications/p969/ar02.html#en_US_2016_publink1000204081

So, as long as one of you is claiming this child as a dependent, either of you can consider the child a dependent for the purposes of using tax-free HSA funds for medical expenses.