Can i claim a child on my taxes even if they moved to another state around the ending of this year?

[tete1233]

Claiming a child that lives in another state as you

[macuser_22]

Possibly.  It depends on the details.

How old is the child?
Is the child a full time student?
Are you a parent of the child?
How long did the child live with you during the year?
Is someone else claiming the child?

[Hal_Al]

It's complicated. 

Yes, if the child is related to you and lived with you for more than half the year and did not live with his parent(s) for more than half the year*.

A child closely related to a taxpayer can be a “Qualifying Child (QC)” ** dependent, regardless of the child's income, if:

1.                He is under age 19, or under 24 if a full time student for at least 5 months of the year, or  is totally & permanently disabled

2.                He did not provide more than 1/2 his own support

3.                He lived with the relative (including temporary absences) for more than half the year

4.                He is younger than the relative (not applicable for a disabled child)

5.               * If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child (this essentially means that you have the parent’s permission to claim the child, if the child also lived with the parent more than half the year)

6.               * If the parents of a child can claim the child as a qualifying child but no parent so claims the child, no one else can claim the child as a qualifying child unless that person's adjusted gross income (AGI) is higher than the highest AGI of any of the child's parents who can claim the child. 

**There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test. Only a QC qualifies the taxpayer for the Earned Income Credit, the Child Tax Credit. They are interrelated but the rules are different for each.

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

[King685]

In 2019 my granddaughter left New York to live with her grandmother in North Carolina. Since dance she's been living in  North Carolina attending school in North Carolina for the past 2 years. But the father in New York continues to file taxes on her And has had no contact with the child and refuses to appear in court for custody How can I stop this

[Hal_Al]

@King685  You must file a competing tax return, claiming the child as your dependent.

If someone else claimed your dependent child inappropriately, and if they file first, your return will be rejected if e-filed. You would then need to file a return on paper, claiming the child as  appropriate. The IRS will process your return and send you your refund, in the normal time. Shortly (up to a year) thereafter, you'll receive a letter from the IRS, stating that your child was claimed on another return. It will tell you that if you made a mistake to file an amended return and if you didn't make a mistake to do nothing. The other party will get the same letter you did. If one of you doesn't file an amended return, unclaiming the child, the next letter, from the IRS, will require you to provide proof. Be sure to reply in a timely manner.

Winner gets the tax benefits; loser gets to pay the IRS back with penalties and interest.  The relative the child lives with usually  wins. The IRS goes by physical custody, not legal custody. 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.   

See dependent rules above. 

It also depends on what "Since then she's been living in  North Carolina attending school in North Carolina for the past 2 years" means.  If she's in NC for the purpose of attending college, then her living with the grandparent could be considered only a temporary absence from her parent's home.