The child has lived with me the whole year but the father still wants to claim him even though I said no and because he hasn’t paid child support for 8 months total in 2018. Is he able to claim him even if I say no?
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Child support has nothing to do if a parent can claim a child or not in tax law.
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 legal 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)
The custodial parent CAN release the dependent to the non-custodial parent with a signed 8332 form and may be compelled to do so if directed to do so by a divorce decree or court order or be in contempt. Lacking any such legal order, that is the custodial parents option to release of not.
Child support has nothing to do if a parent can claim a child or not in tax law.
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 legal 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)
The custodial parent CAN release the dependent to the non-custodial parent with a signed 8332 form and may be compelled to do so if directed to do so by a divorce decree or court order or be in contempt. Lacking any such legal order, that is the custodial parents option to release of not.
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