Non custodial parent claiming

Forum|Forum|7 years ago
June 4, 2019
1 reply
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Im claiming my son this year as the non custodial parent using Form 8332. He did not live with me during the year except for a few nights a month. If I'm claiming him using the form can I claim him living with me all year ? Or still just claim him and what time was actually spent with me ?

TurboTax Self Employed Online

Best answer by Hal_Al

In the TurboTax interview, you answer zero when asked how many months he lived with you. The amount of time he spent with you only matters when it was more than half the year.

You can claim him as a dependent and for the child tax credit. But because he did not live with you, he is NOT your qualifying child for the Earned Income Credit, Day Care credit or Head of Household Filing status.

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.

You should let the other parent know that she can still claim him for the Earned Income Credit, Head of Household filing status and the day care credit, if she otherwise qualifies.

Ref: http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897

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.

Hal_Al

Answer

Level 15

In the TurboTax interview, you answer zero when asked how many months he lived with you. The amount of time he spent with you only matters when it was more than half the year.

You can claim him as a dependent and for the child tax credit. But because he did not live with you, he is NOT your qualifying child for the Earned Income Credit, Day Care credit or Head of Household Filing status.

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.

You should let the other parent know that she can still claim him for the Earned Income Credit, Head of Household filing status and the day care credit, if she otherwise qualifies.

Ref: http://www.irs.gov/publications/p17/ch03.html#en_US_2014_publink1000170897

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.