Husband shall be entitled to claim the oldest minor child as a dependent and assert such other tax rights and claims on all tax returns for which the child qualifies.

[torstenbiernat]

How do I answer the question about my son living with me for the whole year based on above agreement?

[xmasbaby0]

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.  If the child is 17 or older the non-custodial parent gets the $500 credit for other dependents.

If you and the other parent have a signed agreement, you need to indicate in MY INFO that you have such an agreement.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

[Opus 17 · Accepted solution]

If you are going to follow the ruling, then you answer yes, the child lived with you all year (or however much, 60%, 70%, whatever).  Then you answer that you will give the other parent a form 8332 to release the dependent exemption.  (Then you actually need to give the other parent a signed form 8332 because they have to mail it with their return.)

https://www.irs.gov/forms-pubs/about-form-8332

The important point here is that certain tax benefits (like qualifying for head of household or EITC) always stay with the parent who has custody more than half the year, and can't be transferred or shared, even by a state court custody order.  So you need to answer "more than half the year" (if that is correct), so that you aren't denied those tax benefits.  And your ex must answer that the child lived with them less than half the year, and that they are using form 8332, so they get the child tax credit, but not other benefits that depend on residency.  

[Hal_Al]

 There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. The court order does not change this. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.

Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when the custodial parent, or a court order, has released the dependency to him.

 So, it's a good idea to let the other parent know that you will be claiming those items, as many first time divorced parents are not aware of this rule and may try to claim those items, which will cause the IRS to send out letters. 

Ref: https://www.irs.gov/publications/p17#en_US_2017_publink1000170897

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You can if you are the custodial parent.  The custodial  parent is the parent the child lived with for more than 183 nights in 2024 (more than 182 nights  in 2023).