Child support and claiming dependent

[Chrismend]

I currently pay child support and have 50/50 custody. Am I able to claim my child every year since I provide more than 50% of expenses? 

[NateTheGrEAt]

Hi chrismend,

For IRS purposes, the custodial parent is the one who is eligible to claim the child, and by "custodial parent" it is meant the parent with whom the child spends more than 50% of the nights. 

You will also need to refer to any divorce or custody agreement that you may have with the child's other parent, to ensure you are not creating a situation where you have a liability to the other parent for violating that terms of that agreement.

Paying or receiving child support is not a factor in the IRS calculation for determining who may claim a child as a dependent. 

I hope this information is helpful!

[drc845443]

Hello there,

Generally the custodial parent ( the parent who lived with the child for the longer period during the year) has the right to claim the child. In your case you have indicated you have 50:50 custody but since you pay child support, I have assumed that the other parent is the custodial parent. 

If you are not the custodial parent, you can still claim the child provided the custodial parent concerns or there are some special rules for divorced and separated parents that are applicable.

Here is a resource that addresses the special rules on how to decide who claims the child in the case of divorced or separated parents. Please check through the frequently asked questions to address your specific situation.

https://www.eitc.irs.gov/tax-preparer-toolkit/frequently-asked-questions/divorced-and-separated-pare...