Child in Divorce

[BZpbp]

My child lives with me 3 or 4 days a week in a 50-50 split.  When I am asked the question "How many months did child live with you?"  How do I answer?  He did live with me in parts of all 12 months.

Thanks in advance

[ColeenD3 · Accepted solution]

As far as the IRS is concerned, there is no 50/50 split for a child. One parent has to be the custodial parent and one has to be the non-custodial parent.

Custodial parent and noncustodial parent.   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent.

  If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year.

  A child is treated as living with a parent for a night if the child sleeps:

• At that parent's home, whether or not the parent is present, or
• In the company of the parent, when the child doesn't sleep at a parent's home (for example, the parent and child are on vacation together).

Equal number of nights.   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).

[BZpbp]

thanks...one addition...there is an agreement in place that alternates custodial status year to year.  How would his affect Head of Household status.  Can I file HOH in both cases, or only in custodial years?

[JulieS]

In theory, you can claim Head of Household even if your qualifying child is not your dependent on that tax return.

What happens when you actually do it, though, is that the IRS rejects the e-file of the parent who files last. The IRS believes that one taxpayer should claim all of the tax benefits that go with a child, even when there is shared custody.

Click here to learn more about the IRS position on this.