My wife and I have been separated since May. She has one child (grandchild) living with her. Can we both file as single?

You and your wife may file either a joint return or separate returns. If you and your wife file separate returns, your filing status would be married filing separately. Your wife may qualify for head of household status. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 353, What is your filing status
• Publication 504 , Divorced or Separated Individuals

If I moved out of my house on July 1, but was not divorced at the end of the year, can I file as head of household and take the earned income credit if I have a minor child? Can I also claim child care expenses?

You do not qualify for the head of household filing status because you and your spouse have not lived apart for the last 6 months of the taxable year and are not considered unmarried. Your filing status for the year will either be married filing separately, or married filing jointly. If it is married filing separately, you will not qualify for the Earned Income Credit and cannot claim a credit based on child care expenses. If you file a joint return with your spouse, you may be eligible to claim these credits. See Publication 503, Child and Dependent Care Expenses and Publication 596, Earned Income Credit.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 503, Child and Dependent Care Expenses
• Publication 596, Earned Income Credit

I am divorced and pay child support. My children live with their mother and she claims them on her tax returns. Can I claim head of household?

No, your children do not qualify you for the head of household filing status.

Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information , for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 353 , What is Your Filing Status

I am divorced with one dependent child. This year my ex-spouse will claim the child as an exemption. Does this mean I cannot qualify as head of household?

You can file as head of household even though you do not claim your unmarried dependent child as an exemption if you meet all of the following requirements:

You are unmarried or considered unmarried on the last day of the year.

You paid more than half the cost of keeping up a home for the year.

A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school).

Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, for more information.

References:

• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Tax Topic 353, What is your filing status

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 custodial parent is treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support 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 has 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.

References:

• Publication 501, Exemption, Standard Deduction
• Publication 504, Divorced or Separated Individuals
• Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents

My 7 year old son lived in my household for seven months of the year, and I provided all of his support. I paid child support to his other parent for the other five months. Can I claim my son as a dependent and for a child tax credit without Form 8332?

Generally, the custodial parent is treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other dependency tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if the custodial parent releases the exemption by signing a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement.

Refer to Publication 501, Exemption, Standard Deduction, and Filing Information If you can claim your son as a dependent and he is under age 17 at the end of the tax year and a citizen or resident of the United States, you may be able to claim the Child Tax Credit. or Publication 504, Divorced or Separated Individuals , for more information on the special rule for children of divorced or separated parents.

References:

• Publication 501, Exemption, Standard Deduction, and Filing Information
• Publication 504, Divorced or Separated Individuals
• Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents
• Form 2120 (PDF) Multiple Support Declaration

What is the tax form number for the custodial parent to sign that allows the noncustodial parent to use the child as a dependent?

The custodial parent should use Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement, to release the exemption to the noncustodial parent. The noncustodial parent must attach the form or statement to his or her tax return. Please be aware that if the custodial parent releases the exemption, for a child the custodial parent may not claim a child tax credit for that child.

References:

• Publication 504, Divorced or Separated Individuals
• Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents

I have a court order that says I have the tax exemption for my minor child until further order of the court. Can I just send a copy of the court order with my prepared taxes or do I have to have a waiver signed by the other parent?

You must obtain a signed Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, or a substantially similar statement.

References:

• Publication 504, Divorced or Separated Individuals
• Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents

Can a court order determine who takes a child for a deduction? Does the court order supersede the IRS requirements?

Federal law determines who may claim a dependency exemption. Please refer to Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.

References:

• Publication 501, Exemptions, Standard Deductions, and Filing Information
• Publication 504, Divorced or Separated Individuals
• Tax Topic 354, Dependents

I went through a divorce last year and paid a lot of legal fees. Are these deductible on my tax return?

Legal fees incurred or paid for a divorce are personal in nature, and are not generally deductible. However, legal fees incurred or paid for the production or collection of taxable income may be deductible. You may deduct legal fees for collecting alimony because alimony is taxable income. These deductions are taken on line 22 of Form 1040, Schedule A (PDF), Itemized Deductions. For additional information, refer to Tax Topic 508, Miscellaneous Expenses , and Publication 529, Miscellaneous Deductions .

References:

• Publication 529, Miscellaneous Deductions
• Form 1040, Schedule A (PDF), Itemized Deductions
• Tax Topic 508, Miscellaneous Expenses

Can I deduct alimony paid to my former spouse?

If you are divorced or separated, you may be able to deduct the alimony or separate maintenance payments that you are required to make to your spouse or former spouse, or on behalf of that spouse. For additional information, refer to Tax Topic 452, Alimony Paid (this topic covers alimony under decrees or agreements after 1984); and Publication 504, Divorced or Separated Individuals .

References:

• Publication 504, Divorced or Separated Individuals
• Tax Topic 452, Alimony Paid

My spouse and I are filing separate returns. How can we split our itemized deductions?

If you and your spouse file separate returns and one of you itemizes deductions, the other spouse will have a standard deduction of zero. Therefore, the other spouse should also itemize deductions.

You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Deductible expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. If these expenses are paid from community funds, the deduction may depend on whether or not you live in a community property state. In a community property state, the deduction is, generally, divided equally between you and your spouse. For more information refer to Publication 504, Divorced or Separated Individuals; and Publication 555, Community Property.

References:

• Publication 504, Divorced or Separated Individuals
• Publication 555, Community Property

My divorce decree states that my ex-spouse can claim our daughter as an exemption on alternate years. I am the custodial parent and pay child care expenses. Can I claim child care expenses on the years he takes the exemption?

The Child and Dependent Care Credit can only be claimed by the custodial parent. This is true even if you cannot claim the child's exemption because the divorce decree allows the other parent to claim the exemption, or you have released the exemption on Form 8332. Refer to Publication 503, Child and Dependent Care Expenses, for a complete discussion.

References:

• Publication 503, Child and Dependent Care Expenses
• Tax Topic 602, Child and dependent care credit

Can a custodial parent claim the Child Tax Credit if the noncustodial parent claims the child as a dependent due to the divorce agreement?

The custodial parent cannot claim the Child Tax Credit for a child in the tax year that the noncustodial parent takes the exemption for that child. Please refer to the 1040 Instruction Booklet index for the Child Tax Credit. The referenced pages will explain who qualifies for this credit and how to calculate it.

References:

• Publication 17, Your Federal Income Tax
• Tax Topic 606, Child tax credits

A divorced father pays college tuition directly to the college for his child who is claimed as a dependent on his ex-wife's return. Is the divorced father eligible for either of the educational credits - Hope or Lifetime Learning?

No. The divorced father cannot claim an educational credit because he does not claim the child as a dependent. The ex-wife, however, can claim an educational credit because she is claiming the child as a dependent and, under a special rule, is treated as having paid the child's tuition. The child cannot claim the credit because he is being claimed as a dependent on his mother's return.

References:

• Publication 970, Tax Benefits for Higher Education
• Tax Topic 605, Education credits
• Tax Topic 354, Dependents
• Form 8863 (PDF), Education Credits (Hope and Lifetime Learning Credits)