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rwatts614
New Member

I have a child but i allowed the mother to claim this year. Can I still claim my child for anything?

 
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macuser_22
Level 15

I have a child but i allowed the mother to claim this year. Can I still claim my child for anything?

If you both lived with the child then only one can claim.

Qualifying Child of More Than One Person

Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).

1) The exemption for the child.
2) The child tax credit.
3) Head of household filing status.
4) The credit for child and dependent care expenses.
5) The exclusion from income for dependent care benefits.
6)The earned income credit.

The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these benefits between you. The other person can’t take any of these tax benefits for a child unless he or she has a different qualifying child.



https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000204278

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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5 Replies
SweetieJean
Level 15

I have a child but i allowed the mother to claim this year. Can I still claim my child for anything?

With whom did the child live in 2016?
rwatts614
New Member

I have a child but i allowed the mother to claim this year. Can I still claim my child for anything?

Me...but I allowed her to claim this year. She did help in some of the expenses.
rwatts614
New Member

I have a child but i allowed the mother to claim this year. Can I still claim my child for anything?

We do not live together.
macuser_22
Level 15

I have a child but i allowed the mother to claim this year. Can I still claim my child for anything?

If you do not live together then the rules for Children of divorced or separated parents or parents who live apart apply.

Custodial Parent
These are a paraphrase of the IRS rules for divorced or separated parents that live apart.

[Note: Unless the parents have been separated at all times during the last 6 months of the year, these rules do not apply.]

See “Children of divorced or separated parents or parents who live apart” in IRS Pub 17 for full information.

<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170897">https://www.irs.gov/pub...>

This assumes that the child is under age 18 (in most states).  Once the child becomes an adult (Emancipated child), custody becomes mute and these rules no longer apply.(See examples 5 & 6 in Pub 17 for more information)

There is no such thing in the Federal tax law as 50/50, split, or joint custody.  The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year.  That parent is the custodial parent; the other parent is the noncustodial parent.)

Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the custody that a court might grant.).

The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody so the child cannot be claimed by either parent). And yes they are that picky.

See Custodial parent and noncustodial parent  under the residency test in Pub 17

<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000170897">https://www.irs.gov/pub...>
 
Only the Custodial parent can claim: (Child would be listed as non-dependent EIC & CC only)
-Head of Household
-Earned Income Credit
-Child Care Credit

The non custodial parent can only claim: (Child would be listed as dependent)
-The Exemption
-The Child Tax Credit

But only if specifically specified in a pre-2009 divorce decree, separation agreement or the custodial spouse releases the exemption with a signed 8332 form - after 2009 the IRS only accepts a signed 8332 form that must be attached to the non-custodial parents tax return.

Note. If you are filing your return electronically, you must file Form 8332 with Form 8453, (U.S. Individual Income Tax Transmittal) for an IRS e-file Return. See Form 8453 and its instructions for more details.  This must be done within 3 days of your e-filed return being accepted by the IRS.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
macuser_22
Level 15

I have a child but i allowed the mother to claim this year. Can I still claim my child for anything?

If you both lived with the child then only one can claim.

Qualifying Child of More Than One Person

Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Although the child is a qualifying child of each of these persons, only one person can actually treat the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit).

1) The exemption for the child.
2) The child tax credit.
3) Head of household filing status.
4) The credit for child and dependent care expenses.
5) The exclusion from income for dependent care benefits.
6)The earned income credit.

The other person can’t take any of these benefits based on this qualifying child. In other words, you and the other person can’t agree to divide these benefits between you. The other person can’t take any of these tax benefits for a child unless he or she has a different qualifying child.



https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000204278

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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