Can my daughters dad claim her on his tax return with my permission if he's not on the birth certificate?

[Alimay514]

I just turned 18 this year my daughter's father is 20 and is actively in our 1 year olds life, but he is not on the birth certificate (father spot is blank) and we don't live together. We have no legal court agreement between us. Can he calm her when he files his tax return?  With my knowledge and permission?

[rjs]

Is someone else listed as the father on your daughter's birth certificate, or is there no father listed?
Who did your daughter live with for more than half the year, or for more than half the time since she was born if she was born during the year?

[Alimay514]

She turned 1 in May. She lives with me during the week and with him on weekends. No father is listed. Tried to add him to birth certificate in June, but the state wanted me to go after him for 1 year backed child support  but I don't want his money so didn't finish filing for it. We have No legal court agreement.

[SweetieJean]

We cannot offer legal advice, but the fact that he is not listed on the birth certificate may create other issues for you and the child.
It sounds like you are getting state aid, which could be at risk if he claims the child on his tax return.

[Hal_Al · Accepted solution]

Yes, if you are filing a tax return.  You have to give him IRS form 8332 (https://www.irs.gov/pub/irs-pdf/f8332.pdf) to allow him to do so*.

The name on birth certificate is only an issue if there is a competing claim for the dependent* or the IRS asks for proof.

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. So, it's good idea to let the other parent know that you will be claiming those items, as many first time divorced parents are not aware of this rule and may try to claim those items, which will cause the IRS to send out letters.

*That assumes that you are filing a tax return. If your are not filing a tax return, and somebody else is entitled to claim the child, e.g. the child''s grandparent that he lives with, and that person does claim the child, the non-custodial father cannot claim him.