Custodial Parent Tax Rights

[Dani0418]

My ex husband and I have 2 daughters who are now 17 and 14.  I am the custodial parent and have the them 89% of the time. He lives 1.5 hours away and only sees them Friday afternoon to Sunday morning every other weekend. Does he have any right to claim them on his taxes or does that right belong to me?

Thank you,

Danielle Kent

[Cindy4]

Custodial parents generally claim children as dependents for tax purposes, unless your legal divorce decree provides otherwise.  The IRS provides a great publication, Tax Information for Non-Custodial Parents   that delineates when they may claim a child as a dependent.  It's a short one page read that provides good information.

Hope this helps!

Cindy

[Mike9241]

@Dani0418            The IRS says only the custodial parent has the right to claim them (the parent who had custody of the child for the greater portion of the year IRC152(e)(4). Generally, this is the parent with whom the child resides for a greater number of nights during the calendar year [REG 1.152-4(c)]. however, if there's a divorce or legal separation agreement that says that your "ex-spouse" gets to claim them, if you claim them there could be legal consequences for you.

[NCperson]

@Dani0418 - it is simple.  The parent who the children stay with at least 183 days of the year is the custodial parent and has the right to claim them and all the tax benefits that go with that.  

it is your right to claim them.  The only thing you COULD do, and it totally your option, is you can grant him the right to claim the Child Tax Credit on the 14 year old by completing form 8332 and giving it to him.  The 17 year old is no longer eligible for the child tax credit 

the official IRS tool will show that. 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent