Dependent and amended returns

[ymaryme]

Hello,

I initially filed my 2023 taxes, and claimed my child as my dependent.

Then, due to a dispute with the other parent, I amended my returns, and unclaimed that dependent.

Since then, the other parent agrees that I should be the one claiming our child in odd years.

If I understand correctly,  I am allowed to file yet another amended return, to claim this child as my dependent. 

My questions are: 1) do I need provide something in writing two verify my claim? 

2) typically,  how difficult is this to accomplish?

3) if no one else is allowed to claim the child, do I enter that they have resided with me for the entire year? * there is a current court order outlining which parent is allowed to claim the child, in alternating years.

TIA!

[KimberW]

Yes, you can amend your return again to put the child back on your tax return as a dependent. Include a detailed explanation of why you are changing your return. And, if you were not the "custodial" parent, you'll want to have the other parent sign Form 8332 to waive their right to claim the child as a dependent. There is more information on that form here: What is Form 8332: Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 

Note that the IRS 's definition of "custodial" has little to do with court agreements. For IRS purposes, the "custodial" parent is the one that the child spent the most nights with during the year.

Being able to claim your child as your dependent even though they didn't live with you for at least half of the year doesn't mean, though, that you will be able to claim all tax benefits related to that child. Some tax benefits DO go to the parent who claims the child as a dependent (child tax credit, additional child tax credit, and credit for other dependents). But other tax benefits cannot be transferred or waived by the "custodial" parent (earned income credit, dependent care credit, or head of household filing status).

When the interview asks you how many months your child lived with you, your answer needs to reflect reality, so to speak. Don't change the answer to that question depending on whether it is your year to claim your child as a dependent or not.