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If custody changed from one parent to the other in Oct, which parent gets to claim the child for that tax year?

 
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If custody changed from one parent to the other in Oct, which parent gets to claim the child for that tax year?

Whoever had the child for more than 50% of 2018.

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2 Replies

If custody changed from one parent to the other in Oct, which parent gets to claim the child for that tax year?

Whoever had the child for more than 50% of 2018.

TomD8
Level 15

If custody changed from one parent to the other in Oct, which parent gets to claim the child for that tax year?

And remember that "custody" to the IRS has nothing to do with legal custody.  To the IRS, the custodial parent is the parent with whom the child lived more than half the tax year.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.

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