Joint custody / form 8332

[MT79]

I’m planning to claim my 6yo son on my 2023 return. His mother and I are not together, and I am now remarried and filing jointly. The only other time I claimed him was in 2017 - the year he was born, before my ex and I split up. My ex has claimed him every year since then. We have a 50/50 custody and visitation agreement, which I understand the IRS does not care about. In actuality, he will have lived with me the majority of the time in 2023, so I am good there. My ex and I are amicable and she is not disputing me claiming him, but I want to avoid getting flagged, so my question is does she have to file form 8332 simply because she has been claiming him and now we are switching? We are also planning to alternate years from here on out, so do we have to fill out form 8332 each year going forward, or are we good as long as we both don’t claim him in the same year?

[rjs · Accepted solution]

Form 8332 is used only when the noncustodial parent claims the child as a dependent. The custodial parent fills out and signs Form 8332 and gives it to the noncustodial parent. The noncustodial parent has to attach the signed form 8332 to his or her tax return.

If your son has lived with you for more than half of 2023, you are the custodial parent. You can claim him as a dependent for 2023. Form 8332 would not be used.

If, in a future year, the noncustodial parent will claim the child, you will have to follow the Form 8332 procedure as I outlined above.