How do you claim a child if you agree with your ex-spouse to claim
him 6 months and he claims him the other 6 months of the year?
The dependency exemption can not be split. Generally, the child is treated
as the qualifying child or qualifying relative of the custodial parent. This
parent is usually allowed to claim the exemption for the child if the other
exemption tests are met. However, the child may be treated as the qualifying
child or qualifying relative of the noncustodial parent if certain conditions
are met.
The custodial parent signs a Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement, and provides it to the noncustodial parent
who attaches it to his or her return. Please beware that if the custodial
parent releases the exception, the custodial parent may not claim the Child
Tax Credit.
Refer to Publication 501, Exemption, Standard Deduction, and Filing
Information or Publication 504, Divorced or Separated Individuals,
for more information on the special rule for children of divorced or separated
parents.
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