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How can I claim my child as dependent only. The other credits will go to the mother. She claims head of household

 
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3 Replies

How can I claim my child as dependent only. The other credits will go to the mother. She claims head of household

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

 

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 18.

 

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

 

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
GeorgeM777
Expert Alumni

How can I claim my child as dependent only. The other credits will go to the mother. She claims head of household

To follow-up on the comments from @xmasbaby0,  if the child lived with you for the longer part of the year compared to the mother, under IRS rules, you would be deemed to be the custodial parent regardless of whatever agreement you had with the mother regarding your child.  If the mother (assuming the mother is the non-custodial parent) wants to claim an exemption for the child, and claim the child tax credit, and the additional child tax credit, you will need to release your claim to those credits by completing Form 8332.  After completing Form 8332, you will need to give it to the mother because the mother must include it with their return each year the exemption is claimed.

 

Even if you complete Form 8332, and give it to the mother, the mother will not be able claim head-of-household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income tax credit, or the health coverage tax credit, as those credits, if applicable, remain with the custodial parent.

 

@bayerngrl1

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How can I claim my child as dependent only. The other credits will go to the mother. She claims head of household

Assuming that the mother lived with the child the majority of the year then:

 

If you are the non-custodial parent where the child did not physically live for more than half the year (183 nights) then:

When you enter the dependent, you say that he is "Your child" (not you and new spouse if remarried),
He/she lived with you 0-5 months (less then 6 months),
“no” the child did not pay more than half of his/her own support,
"yes", you have a custody agreement, and
"yes” I am claiming this year.

That will give you the child as a dependent, and child tax credit.  
 
The EIC, and Child Care Credits can only be claimed by the parent where the child actually lived.    

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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