On Form 8332 - Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent it states the one of the rules for a child to be treated as a qualifying child for the noncustodial parent under the Special Rule for Children of Divorced or Separated Parents is:
1. The child received over half of his or her support for the year from one or both of the parents.
(This verbiage is taken directly from the form).
Can someone clarify if this means, in general, both parents together paid more than half of the child's support, regardless of how much each paid (basically just confirming the child can't have paid more than half of their support themselves).
Said another way, my ex is the custodial parent but I paid "unofficial" support (no court order yet though we have lived apart since mid-2023, no specific amount is designated as child or spousal support either). I consider myself to have covered more than half of our child's support for the year. Can my ex still claim our child as their dependent?
I understand the rest of the rules, it's just this one statement that is worded in a way that makes me question it.
Thanks.
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It just means that the child’s support came from the parents.
The custodial parent always has the right to claim the child. But that right can be given as in your case to the other parent via 8332. The custodial parent still retains the right to claim EIC and child care credit as well as to file as Head of Household if otherwise qualified. The non custodial parent only claims the child tax credit.
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