My sons father and I have a court order that every other year he collects taxes for our son. My son live with me but in the dependent section should I put "0"?

[xmasbaby0 · Accepted solution]

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

[jcon5366]

Yes I'm the custodial parent and my son lives with me full time but I did sign a court order allowing my sons father to claim our son every other year. We live apart. 

[xmasbaby0]

Again----if there is a signed form 8332----you enter your son as a dependent in MY INFO but when you go through the screens---it will ask if there is an agreement with another parent.  You say yes.    Then you will still be able to get HOH filing status, earned income credit and the childcare credit.   Your "ex" will get the child tax credit.

The other option is to enter nothing whatsoever about your child on your own tax return and the ex gets all of the child-related credits.