I finished paying child support in April 2021. Can I still claim my daughter for 2021?

[xmasbaby0]

Paying child support has nothing to do with it.   Are you the custodial parent?   Who did the child live with in 2021?  

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.

[JohnB5677]

Possibly, You should complete the entry of MY INFO and enter her as a dependent.  Answer all of the questions and it will provide a determination.

• Did she live with you for over half the year,
• and did you provide for over half of her expenses for the year. 
• If you can answer yes to these two questions it's a good start.

Additional information: Rule for Claiming a Dependent

[korotkam]

Hi,

Many thanks for jumping on this promptly.  The child lives with her mother, but when we divorced back in 2002, we agreed that while I'm paying child support, we will alternate claiming our daughter as a dependent.   My ex claimed her in 2020.  As I mentioned, I was supposed to claim her for 2021, but I finished paying child support in April.  When I asked about providing the release form, she said no.

[ColeenD3]

The custodial parent has the full right to all the benefits pertaining to the child. Since you made an agreement for her to release the child to you to claim for dependency, she did so by filing Form 8332. 

Since she has decided that she no longer wishes to do so, the decision is hers.

If you are the custodial parent, you can use Form 8332 to do the following.

• Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child.
• Revoke a previous release of claim to exemption for your child.

[korotkam]

No, I still do not know what do to and if I can claim her for 2021.

[DianeW777]

No. Unless you have the signed Form 8332 from the custodial parent.  Since you would be considered the noncustodial parent you would need a signed Form 8332 from the custodial parent to be allowed to claim your daughter.

You clearly state your daughter did not live with your for more than six months. And you have stated the custodial parent will not sign the waiver. This by definition makes you the noncustodial parent. 

As stated earlier by our awesome tax experts, there is no middle ground on this issue. The IRS rules can be found in the publication listed next.

• IRS Publication 501

[korotkam]

As I mentioned earlier, based on the divorce agreement, I claimed my daughter every other year.  2021 was my turn, and I paid child support up until April 2021.  Can I claim her partially?  From January to April 2021?

[Vanessa A]

When you claim a child it is either for the entire year or not at all.  If the divorce agreement states you can claim them every other year, then yes, if it is your year to claim her, the child support does not change this.