I am divorced. I have 50/50 custody of my child. The child is included in my health insurance. can I claim as a dependent? Even if my ex-spouse does?

[jdpalasek]

Due to school, primary living is with my ex-spouse, but the child stays with me every other weekend, most holidays and for longer periods in the summer. We flex on time depending on the child's schedule and needs along with our own. I, of course pay, Alimony and child support as a single support payment.

[xmasbaby0]

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 17.

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.

[jdpalasek]

I am the non-custodial parent. The child lives with my ex-spouse a majority of the time due to school. 

There is not a form 8332 in place, and our divorce judgement makes no mention of tax status for the child. 

[xmasbaby0 · Accepted solution]

Then the custodial parent can claim the child and receive all of the child-related credits.   You do not enter anything about the child on your tax return.  Child support is not deductible.

You mentioned alimony:

From the IRS

Deducting alimony paid. Alimony is deductible by the

payer, and the recipient must include it in income if you

entered into a divorce or separation agreement on or be-

fore December 31, 2018. Alimony paid is not deductible if

you entered into a divorce or separation agreement on or

before December 31, 2018, and the agreement is

changed after December 31, 2018, to expressly provide

that alimony received is not included in your former spou-

se’s income. Alimony paid is not deductible if you entered

into a divorce or separation agreement after December

31, 2018.

[xmasbaby0]

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 17.

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.