Not able to claim son. Can I claim his preschool if he went to two different places and I paid for one and his father paid for other and wants to claim that.

[caassielp]

If not why was I asked this on my deductions if I did click that I could not claim him. How do I amend this if I can't.

[Critter]

Only the custodial parent can claim the day care credit ...

If you are married filing separately and both parents live with the child, either parent can claim the child as a dependent and all the tax related credits and benefits.

If you are unmarried but live together with the child, either one of you can claim the child (or children) as dependents. If the parent who claims the child as a dependent also pays more than half the expenses of keeping up their home, they can file as head of household instead of single, which is slightly more favorable.  The other parent should not even list them in Turbotax, because there are some poorly worded questions that confuse some people.

If you are unmarried or never married and live apart and share custody, then:

The parent with whom the child lives more than half the year (184 or more 184 nights for 2016) is automatically entitled to claim the child as a dependent. This is the custodial parent. (IRS determines custody based on where the child lives, not any court order or agreement.)  The non-custodial parent is not entitled to claim anything.

However, the custodial parent can sign a release (form 8332) allowing the non-custodial parent to claim the child as a dependent.  You can download this form from the IRS web site.  The custodial parent signs it and gives it to the non-custodial parent and the non-custodial parent mails it to the IRS after e-filing the rest of their tax return.  In this case, the non-custodial parent can claim the dependent exemption and the child tax credit.  The non-custodial parent can never claim earned income credit, the dependent care credit (day care credit) or use the child to qualify for head of household status.  Those benefits always stay with the custodial parent.

[caassielp]

How do I correct this in my returns as I already filed and my sons father can claim him this year. We have 50-50 custody.

[Critter]

If you need to make a correction you will amend the return. <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/replies/5114064">https://ttlc.intuit.com/replies/5114064</a>

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 lived with you MORE than 50% of the time. One of you has to be the custodial parent and the other the non-custodial parent. The IRS expects you to count the nights the child sleeps at each home.

In the rare case (could probably only happen in a leap year like 2016), where the time that  each parent has the child is exactly equal, then the parent with the higher AGI is the custodial parent, for the purpose of determining who has first priority on claiming the child as a dependent. But then neither parent can claim a Qualifying Child dependent, for some tax benefits because neither parent had the child the required MORE than half the year. (no earned income credit,  based on that child, and the child would not qualify the parent for Head of Household filing status).

That said, essentially you can decide between you who will claim the child. And, if the number of nights is equal, you can decide between you who is the custodial parent. As long as you can agree, the IRS most likely won't question it. ideally, you arrange  you custody schedule so that the parent claiming to be the custodial parent actually has him more than half the nights.