Can i claim the child on income tax return 2019

[Tigertl1205]

I have pay child support all year 2018 . He lived with his mom in TX. I lived in CA. We're not married  can i claim him as a dependence on my income tax return 2019.Thx

[DoninGA]

Child support paid does not mean you can claim a child on a tax return.

If the child's mother is the custodial parent and does not release the dependency of the child to you using Form 8332 then you cannot claim the child on your tax return.

[xmasbaby0]

And---child support is not deductible on your tax return.

[Hal_Al]

The custodial parent has first priority on claiming the children on her taxes; regardless of the amount of support provided by the non-custodial parent. The IRS goes by physical custody, not legal custody. 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. Even if a divorce decree, dated after 2008, gives the non-custodial parent the right to claim the child, he must still get form 8332 from the custodial parent. A properly worded decree should require her to provide that form. https://www.irs.gov/pub/irs-pdf/f8332.pdf

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 dependency to him.

[Tigertl1205]

Thanks for all replied i guess i need to suck all in . My evil gf not want to sign 8332 . I think the system is suck and IRS need to fix it. 

[Critter]

It has nothing to do with the IRS ... this is something to work out in the courts ... get an order for her to be required to give you a signed form 8332 for every tax year.