Claiming a dependent

[alvesjra1]

My son lived with me from Jan thru Aug. He now lives with his mom. If his mom does not work but I do can I still claim him as a dependent? 

[John-H2021]

Hello , The IRS ruels state that the dependent is claimed by the person they spent the most nights with.

[John-H2021]

Hello I just wanted to clarify that the custodial parent (the one the dependent lived with the longest) can release the dependent exemtion to the other parent if they wanted to, here is an article explaining it in detail. 

https://turbotax.intuit.com/tax-tips/family/what-is-form-8332-release-revocation-of-release-of-claim...

Here is another article explaining claiming a dependent

https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb...