Child Deductions

[michaelb117]

I have two daughter one 19 one 16, both are supported by me. My ex wife want to take one on her taxes. 19 year old is fully enrolled in College and I pay for lodging and expenses. The other is in school; plays volleyball. Which one should I take?

[AnnetteB6]

To be certain which one is better to claim for your tax situation, you should enter each child into your return to see what the effect is to your bottom line.  Your income will be a factor to consider because certain tax credits could be disallowed or limited due to phase-out ranges.

The 16 year old daughter is under the age limit for the child tax credit, which can be up to $2000 for the 2020 tax return.

The 19 year old daughter being in college may allow you to claim an education tax credit based on the tuition and expenses that you paid.  If she is qualified for the American Opportunity Tax Credit, it can be up to $2500.  

Additionally, there may be some state tax implications to consider.  Therefore to fully answer the question, you should put them into your tax return.  

[xmasbaby0]

Another moving part on this is "my ex-wife wants to take one on her taxes."   That she "wants" to claim one of the girls may not be relevant.  Who is the custodial parent?  Who did the girls spend more than 183 nights with in 2020?   Do you have a signed Form 8332 that says that one of you gets to claim the girls?

And...of course....the stimulus checks are also at stake.   The parent who claims the 16 year old can get all of the stimulus amounts for that child.    No one can get the child tax credit for the older girl nor can you get the 1st or 2nd stimulus payment for claiming her.  But whichever parent claims her for 2020 can get the 3rd stimulus check for $1400 for claiming her.

[Hal_Al]

Technically, you cannot claim the 19 year old (unless she lives in MS) because she has reached the age of emancipation and the rules for divorced and separated parents no longer apply. Only the parent she lives with can claim her, under the qualifying child rules.  I say technically, because it's still  frequently done, with kids in college,  and the IRS doesn't enforce it (to my knowledge).