If the custodial parent has no taxable job can the non-custodial parent claim the kids?

[ModestaL]

Who did the children live with?

[tstarks2284]

The custodial parent did. She's never worked and allows random people to claim the children.

[tstarks2284]

That's crazy

[Hal_Al]

She can do that, so long as the "random people" live in her household and are related to the kid. She could even let her boyfriend (or other unrelated person) claim the kid. But an unrelated person must live with the kid all year and doesn't get the EIC or Child tax credit

[Lisa995]

allowing random people to claim her children is the crazy part.

[Hal_Al]

We all know that stuff is done and there's little the non custodial parent can do about it. He could file a return claiming the kid. It would probably eventually be denied, but would stir up a hornet's nest for the "random person". You cannot claim EIC, since you don't live with the kid.

[tstarks2284]

That's what I was thinking. Cause, honestly it makes no sense.

[Lisa995]

exactly why IRS has to send out so many verification letters to people making them prove they were allowed to claim the children on the return....bogs down the system, makes things slower for everyone.   SMH

[SweetieJean]

Well, that "random person" is committing tax fraud, aren't they? So let the hornet's nest be stirred.

[tstarks2284]

I'm for sure going to stir the pot. Thank all of you for your answers. Very helpful

[Hal_Al]

When you file, claim the dependent and the child tax credit. You cannot claim the child based EIC, since the child doesn't live with you.  Your efile will be rejected if somebody has already claimed the kid. You'll have to print and mail your return. You'll get your refund in 6-8 weeks. About 9-12 months later, you'll get a letter from the IRS. So will the other party.

[Hal_Al · Accepted solution]

No. You still need her permission.

The IRS goes by physical custody, not legal custody. The custodial parent has first priority on claiming the children on her taxes; regardless of the amount of support provided by the non-custodial parent. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree. Even if a divorce decree, dated after 2008, gives the non-custodial parent the right to claim the child, he must still get form 8332 from the custodial parent. A properly worded decree should require her to provide that form. https://www.irs.gov/pub/irs-pdf/f8332.pdf

A child can be the “qualifying child” dependent of any close relative in the household. If she lives with someone else, e.g. her parents,  they can  claim your child, before you can.