If my partner has the dependent expemption can I still claim my child for the tax credit? He gave me full permission to claim my child however I see fit

[asells55]

I’m not sure how it works, I get the tax credit and he claims the exemption, or does one parent have to file both?

[DoninGA]

Personal exemptions on a tax return were removed from the tax code after tax year 2017.

If you are the biological parent of the child and they live in your household for over 6 months then you can claim the child on your tax return under the Qualifying Child rules if the child meets all the requirements.  Your partner cannot enter the child as a dependent on their tax return if you claim the child on yours.

To be a Qualifying Child -

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.

[Vanessa A]

There is no longer a dependent exemption. Does the child live with both of you?

He may be able to claim a Child Tax Credit if he is claiming the child.

 If your partner is claiming your child, then you may still be able to claim them for the Earned Income Credit or Dependent Care Credit as long as he does not claim them for either credit. 

If he claims them for either credit, then you cannot claim them for the credits. 

[asells55]

She has lived with me and only me, I’m confused on how the exemption ended but in our child support court papers (files 2021) it gives him the exemption, he has given me permission to claim her, but it says his child support is “pro rata” and I think that means they calculated  his child support payment to show he claims her at the end of the year.

[KrisD15]

Child Support is not factored in when determining who the custodial parent is. That is based on who the child lives with more than half the year. 

You may have an agreement that was set up by the courts about him claiming the child for the Child Tax Credit, in which case the custodial parent (you) can still claim Child and Dependent Care Credit as well as filing Head of Household and claiming the Earned Income Credit based on that child. 

I suggest you get clarity about any agreements or if Form 8332 was part of your  settlement. 

Click here for more information