I always claim my child every year who lives with me only, how do I answer the question about the agreement statement as to who can file

[Phillip1 · Accepted solution]

You can mark that there is no agreement.

The page that asks “Do You Have A Custody Agreement” is referring to divorce decrees, signed IRS form 8332, or other agreements between non-married parents on claiming the child as a tax dependent.

Form 8332 is a Release of Claim to Exemption for Child of Divorced or Separated Parents, stating that you will not claim this child as a dependent. This information is required by the IRS. If released, the waiver needs to be in writing, signed, and attached to the noncustodial parent's return. You can also draw up your own waiver as long as it includes the same information as the 8332 and is signed by the custodial parent

Since your child lives with you and you are the only one that claims the child as a dependent, you (without full knowledge of your situation) do not have an agreement to share the tax benefits associated with the child with the child’s other parent.