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nafsica70
New Member

My exhusband will claim our daughter this year

My ex husband and I take turns claiming my daughter for taxes. By accident I claimed her last year because I didn't know how to change it online. How do I make that change this year?
1 Best answer

Accepted Solutions
Hal_Al
Level 15

My exhusband will claim our daughter this year

 There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial* parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.

Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when the custodial parent has released the exemption to him.

 So, it's good idea to let the other parent know that you will be claiming those items, as many first time divorced parents are not aware of this rule and may try to claim those items, which will cause the IRS to send out letters.

Ref: http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897 Scroll down to "Children of divorced or separated parents (or parents who live apart)"

_______________________________________________________________________________________________

When the non-custodial parent is claiming the dependent, you, the custodial parent, working through the dependent interview need to carefully answer several questions:

·              When asked if your child's other parent will claim him/her this year per legal agreement, answer yes (the other parent will claim the child).

·              When asked if the child lives with you more than 1/2 of the year, answer yes.

·              When asked if you have a custody agreement, divorce decree or other written agreement, answer yes (presumably, TurboTax treats Form 8332 as an "other written agreement."

In doing so, TurboTax will include the children on your return for EIC, Head of Household if applicable and dependent care credit only.

_________________________________________________________________________________________________________

*The IRS goes by physical custody, not legal custody. Furthermore, For tax purposes, there is no such thing as joint custody, regardless of what your legal agreement says. The requirement, to be custodial parent, is that the child live with you MORE than 50% of the time. One of you has to be the custodial parent and the other the non-custodial parent.

View solution in original post

2 Replies
Hal_Al
Level 15

My exhusband will claim our daughter this year

It's not clear what you want to do. Do amend last year's return so that your Ex can claim her? Or do want to just let him claim her this year instead?
Hal_Al
Level 15

My exhusband will claim our daughter this year

 There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial* parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.

Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when the custodial parent has released the exemption to him.

 So, it's good idea to let the other parent know that you will be claiming those items, as many first time divorced parents are not aware of this rule and may try to claim those items, which will cause the IRS to send out letters.

Ref: http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897 Scroll down to "Children of divorced or separated parents (or parents who live apart)"

_______________________________________________________________________________________________

When the non-custodial parent is claiming the dependent, you, the custodial parent, working through the dependent interview need to carefully answer several questions:

·              When asked if your child's other parent will claim him/her this year per legal agreement, answer yes (the other parent will claim the child).

·              When asked if the child lives with you more than 1/2 of the year, answer yes.

·              When asked if you have a custody agreement, divorce decree or other written agreement, answer yes (presumably, TurboTax treats Form 8332 as an "other written agreement."

In doing so, TurboTax will include the children on your return for EIC, Head of Household if applicable and dependent care credit only.

_________________________________________________________________________________________________________

*The IRS goes by physical custody, not legal custody. Furthermore, For tax purposes, there is no such thing as joint custody, regardless of what your legal agreement says. The requirement, to be custodial parent, is that the child live with you MORE than 50% of the time. One of you has to be the custodial parent and the other the non-custodial parent.

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