No legal custody agreement, who can claim her?

[lakansuntken]

I paid for her insurance, clothing, daycare, groceries. We do not have an agreement on who can claim her. I claimed her last year but I don't think I made as much as him this year. We've never been married.

[macuser_22]

Do both parent live with the child or have you been separated for at least the last 6 months of 2016?

[lakansuntken]

Neither. We just separated in December.

[BobB7]

But:  you can give her father a signed Form 8332 giving him permission to claim her.  You would still get Earned Income Credit (if eligible) and child care credit while he would get the exemption and child tax credit.  But he cannot claim her without your written permission.  Note that this answer is not correct.  See macuser_22 comment below.  You can let the father calm all the benefits or you can claim them all.  But you have the right to do so unless you give him permission.

[macuser_22]

@BobB7 - I must disagree.  The 8332 rules do not apply unless the parents lived apart at all times during the last 6 months of the year, whether or not they are or were married.    The OP said they separated in December.

When both parents have lived with the child more than half the year then the "Qualifying Child of More Than One Person" rules apply.   Only one parent can claim all the benefits - they cannot be split.


<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17/ch03.html#en_US_2016_publink1000204278">https://www.irs.gov/pub...>

The tie-breaking rules might be the deciding factor.

[BobB7]

Yep, you're right!  Thanks for catching it!

[lakansuntken]

Thanks for the help everyone! This answered my question.

[NewGuy · Accepted solution]

The person with which the child spent the majority of the time is legally allowed to claim her.  If she spent up through December with both of you, whomever she spent the majority of December would be allowed to claim her.