What do I have to do if my child was claimed on his father's taxes in the past, but now his father states I can claim him on my taxes this time?

[liquelique85]

Im not sure if permission is needed on a form to confirm this. I want to make sure I follow all guidelines to avoid any delay in receiving my refund.

[xmasbaby0]

You have not mentioned who the child lives with.   Which parent did the child spend the most nights with in 2025?

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.  If the child is 17 or older the non-custodial parent gets the $500 credit for other dependents.

If you and the other parent have a signed agreement, you need to indicate in MY INFO that you have such an agreement.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

[liquelique85]

Yes my son lives with me and has been in my care all year. His father spoke with me and told me to put him on my return this year. I told him I needed to make sure first if there was anything I needed to fill out as proof of the custodial parent. My son is with me more than 183 days out the year. Just want to cover all bases even as the custodial parent since he's been the one claiming him on his taxes in the past.

[Mike9241 · Accepted solution]

IF you are the custodial parent (CP) of a qualifying child, there is no additional form for you to file to claim your son. If Dad was not the custodial parent(NCP) in the years he claimed the child, you should have been provided him with Form 8332, which should have been attached to his 1040 for those years. Courts often grant the noncustodial parent the right to claim the child or children. The IRS doesn't care. For tax purposes, only the CP is supposed to claim the qualifying child unless the CP provides the NCP with Form 8332 to claim the child.

The effect of releasing the exemption to the NCP is that the NCP gets to claim the child tax credit. Other credits and deductions for a qualifying child remain with the CP

[liquelique85]

So is there anything I need to do as far as now because he has been the one claiming our son since birth, but my son has been in my care for over 183 days since he was born and I didnt know there was any form for noncustodial parents to fill out. So do I need to do anything further so I could claim him this year?

[xmasbaby0]

@liquelique85 No, there is nothing extra that you have to do to claim your child on your tax return.  Since there is no signed 8332, when the software asks if you have an agreement with another parent, say NO to that.   

[xmasbaby0]

@liquelique85 And just to add to the information already provided here, if you and the other parent do not have any sort of court ordered agreement or a signed 8332 with the IRS, you do not need the other parent's "permission" to claim the child who lives with you.    The other parent does not have the power to "let" you claim child for whom YOU are the custodial parent.   In fact, if you were the custodial parent for 2022, 2023, or 2024 and did not enter the child on your tax return, you could amend your returns for those years and claim your child.

[liquelique85]

Ok. One more question

..when replying NO about the signed agreement in the software about the 8332 NC form, will it have any negative effect or cause a delay at all when I file my taxes? I didnt know if it would raise any red flags being I've never filed him on my taxes. They will see that his father filed for all these years.

[liquelique85]

Thank you so much for clearing this up. You have helped me to better understand and have answered all my questions thoroughly. I appreciate it this. 

[xmasbaby0]

@liquelique85 Replying NO to the question about another parent or an agreement should not cause any delay for your refund.  The IRS has dealt with millions and millions of returns where parents take turns claiming children, have agreements, do not have agreements, etc.etc.etc.   When both parents try to claim the same child---that is what can cause trouble.

[liquelique85]

I sure do thank you for your help on this. It's getting closer to that time and I know its going to be busy. I knew I needed to reach out ahead of time.