Can I file if I share 50/50 custody and is the one who pays for school and activities? Other parent doesn't contribute to anything?

[najmahamed]

Other parent claim because the make more they automatically have to the right to claim the child on tax. They also do not pay child support only half of health insurance.

[MaryK4 · Accepted solution]

Unfortunately, the IRS tie-breaker rule: If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year.  . 

[Rainman12]

IRS considers 'custodial parent' to be the one the child lived with for the most nights during the year - notwithstanding whatever family court agreement says. Can you prove you're the custodial parent?  

[Opus 17 · Accepted solution]

There are several rules and you have not given us enough information.  Read here.

https://www.irs.gov/pub/irs-pdf/p501.pdf

First, only the parent where the child lived more than half the nights of the year can claim the child as a dependent.  In the case of parents living together unmarried, either parent can claim the child. If you can't agree, the IRS will award the dependent to the parent with the higher gross income, regardless of how support costs are actually divided.

In the case of parents who live apart due to separation or divorce, only the parent where the child lived more than half the nights of the year (183 or more nights) can claim the child as a dependent.  The IRS does not consider a 50/50 custody order or the dollar value of support, you have to actually count the number of nights the child lived in each parent's home.  If you separated during the year so that the child was in physical custody of both parents for more than 183 nights (for example, you separated in July, and each parent can claim credit for about 180 nights before the separation plus some nights after the separation) then the IRS tiebreaker goes to the parent where the child lived the greater number of nights.

[najmahamed]

Thank you for taking the time to explain.