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My ex and I share custody of two kids-with me 60%; him 40%. I pay child care for both. Each of us claim 1 child for taxes. Can I still claim child care costs for both?
Divorced in 2016 so this is new for me.
Ex pays me child support, but I pay all child care costs for both kids.
Both kids with me 60% of the time.
Divorce agreement states we each claim one child as a dependent. Not sure if that means my ex gets to claim child care costs for the child he lists as a dependent, or can I claim that since I pay for it?
Any forms I need to complete for my ex to be able to claim one child as a dependent?
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My ex and I share custody of two kids-with me 60%; him 40%. I pay child care for both. Each of us claim 1 child for taxes. Can I still claim child care costs for both?
The custodial parent has first priority on claiming the children on his/her taxes; regardless of the amount of support provided by the non-custodial parent. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree. The requirement, to be custodial parent, is that the child live with you MORE than 50% of the time, regardless of what your legal agreement says*.
There is a way to split the tax benefits. For future negotiations with the other parent (and maybe even for this year) the following info may be of use:
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. 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 has released the exemption to him.
Ref: http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897
*If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI) (2012 Pub 17 pg 28).
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My ex and I share custody of two kids-with me 60%; him 40%. I pay child care for both. Each of us claim 1 child for taxes. Can I still claim child care costs for both?
The custodial parent has first priority on claiming the children on his/her taxes; regardless of the amount of support provided by the non-custodial parent. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree. The requirement, to be custodial parent, is that the child live with you MORE than 50% of the time, regardless of what your legal agreement says*.
There is a way to split the tax benefits. For future negotiations with the other parent (and maybe even for this year) the following info may be of use:
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. 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 has released the exemption to him.
Ref: http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897
*If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI) (2012 Pub 17 pg 28).
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My ex and I share custody of two kids-with me 60%; him 40%. I pay child care for both. Each of us claim 1 child for taxes. Can I still claim child care costs for both?
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My ex and I share custody of two kids-with me 60%; him 40%. I pay child care for both. Each of us claim 1 child for taxes. Can I still claim child care costs for both?
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My ex and I share custody of two kids-with me 60%; him 40%. I pay child care for both. Each of us claim 1 child for taxes. Can I still claim child care costs for both?
Generally, only the custodial parent is eligible to claim the following tax breaks:
• the dependent's personal exemption
• head of household filing status (if applicable)
• child and dependent care tax credit
• child tax credit and additional child tax credit
• earned income tax credit, and
• exclusion for dependent care benefits
However, the custodial parent can waive his or her right to claim a dependent in favor of the non-custodial parent. The non-custodial parent would then be able to claim:
• the dependent's personal exemption,
• child tax credit and additional child tax credit, and
• tuition and fees deduction or the education tax credits
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My ex and I share custody of two kids-with me 60%; him 40%. I pay child care for both. Each of us claim 1 child for taxes. Can I still claim child care costs for both?
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