We have joint custody with his mother. As per the parent plan one parent claims him on the odd years (my husband) and Mom claims him the even. Last year no one claimed him because of lack of communication on both parties.
If this is for a prior year, you will need to amend your return.
The IRS looks at custody by the number of nights that a child lived in the home of each parent. You need to determine who had him in their home for the greater number of nights. If he was with the mother for the majority of the nights, you will be claiming him as a noncustodial parent. If he was in your home for 183+ nights, you will be claiming him as a custodial parent.
The custodial parent can claim all of the child tax related benefits. However, if you are the custodial parent, you can only claim the dependent exemption and the child tax credit.
If you need to file an amended return, follow these instructions first: TurboTax FAQ - How to Amend (Change or Correct) a Return You Already Filed
To claim a dependent as a noncustodial parent:
If this is for a prior year, you will need to amend your return.
The IRS looks at custody by the number of nights that a child lived in the home of each parent. You need to determine who had him in their home for the greater number of nights. If he was with the mother for the majority of the nights, you will be claiming him as a noncustodial parent. If he was in your home for 183+ nights, you will be claiming him as a custodial parent.
The custodial parent can claim all of the child tax related benefits. However, if you are the custodial parent, you can only claim the dependent exemption and the child tax credit.
If you need to file an amended return, follow these instructions first: TurboTax FAQ - How to Amend (Change or Correct) a Return You Already Filed
To claim a dependent as a noncustodial parent: