Partner & I live together, have 3 kids. I claim 2, he claims 1. TT listed my son as nondependent & put him under my EIC. Can his dad still claim him for Child Tax Credit?

[Coleen3 · Accepted solution]

No. The rule that allows parents to split benefits for a child applies to divorced or separated parents. It does not apply to parents who have never married.

Is there a particular reason you were denied dependency? Go over your answers and make sure you answered them correctly.  See the rules below.

Qualifying Child

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.

[taydoe7]

My son was in my account from last year because I was the one who claimed him, and this year I am claiming our 2 girls and my partner is claiming our son. For some reason, TT left my son on my return even though I said his other parent was claiming him and it listed him as a “nondependent” and then his name is listed under the EIC page. Was this a TT error and cam is be fixed without me amending? I didn’t realize it would do that. I wasn’t trying to claim him at all.

[Coleen3]

How did you answer these three questions?  
Where did Dee Dee spend the most nights in 2018?  Dee Dee stayed in both parents' homes equally.
Who had the highest income in 2018? Father
Has Dee Dee's other parent given you the right to claim Dee Dee as a dependent for 2018? No

When I answer like this, I am given no benefits along with nondependent.  Maybe be easier just to delete him (after saving his info) so as to not muddy the waters.

[taydoe7]

Thank you for all the information! Unfortunately, my return has already been submitted and I realized this after the fact. Do you recommend that my partner wait to submit his return until I can amend mine? Or in what order should we handle this? It doesn’t look like the 1040x form is available yet?

[Coleen3]

If you did not take advantage of any child related benefits like EIC or Child Care, you should be fine.

[taydoe7]

How would I know if I did or not? My son is listed on my page labeled “EIC” along with my daughters even though I did not claim him for Child Tax Credit. My problem is I think I misunderstood the questions and it granted me EIC for my son and didn’t gives the Child Tax credit, and ultimately his dad should be claiming him for both of those things, not me.

[macuser_22]

If you both live with the child, you can agree who claims the child and all the benefits.   The child can only be on one return and not on the other at all.  The benefits cannot be split.

Per the IRS: in order for parents to split the benefits the parents must have lived apart at all times during the last 6 months of the year, whether or not they are or were married.
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The dependent interview is confusing since it asks about custody without really explaining what that means.   That can lead you to answer the questions in a manner that gives credits to both parents when they both live with the child which is not allowed.   The child can only be on one parents tax return and not on the other at all.

*Only* divorced or separated parents that have lived apart for the last 6 months of the year can have a *custody* agreement.   The parent that physically lived with the child is the custodial parent and the parent that did not live with the child the non-custodial parent.   Under those circumstances the custodial parent can release the child's exempt to the non-custodial parent who did not live with the child with a 8332 form (which is a custody agreement).  

When *both* parents live with the child, no such custody agreement can exist since both parents have equal custody and there is no non-custodial parent.   The dependent and all the benefits can only be claimed by one parent.

[Coleen3]

He can't claim those benefits as he is not eligble for them. Splitting of benefits is only availbe to you both is you were married at one time and now divorced or separated. You can look at your 1040 to see if you got the EIC. If so, you can amend.

[macuser_22]

Actually, being married is not a requirement - not having lived together at *any* time during the last 6 months of the tax year is a requirement to split benefits.   Parents living together, married or not, cannot split the benefits.  Parents that have not lived together for the last 6 months of the year can split certain benefits.  Marital status is immaterial.

See “Children of divorced or separated parents or parents who live apart” in IRS Pub 17 for full information.
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