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2 replies

John-H2021
Level 6
October 25, 2023

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

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John-H2021
Level 6
October 25, 2023

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-to-exemption-for-child-by-custodial-parent/L25kdeRnR

 

Here is another article explaining claiming a dependent

https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODbx94

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