Figure B. Is a Child of Divorced or Separated Parents a Qualifying Person? Summary: This flowchart is used to determine if child involved in a divorce or separation situation is a qualifying person
for the child and
dependent care credit.Start. This is the start of the flowchart.Decision (1). Is the child's exemption claimed under a multiple support agreement?
|
IF Yes Continue To Process (a)
|
|
IF No Continue To Decision (2)
|
Decision (2). Were you divorced or legally separated, or did you live apart from the other parent the last 6 months of the year?
|
IF Yes Continue To Decision (3)
|
|
IF No Continue To Process (a)
|
Decision (3). Did you and the other parent together have custody of the child for more than half of the year?
|
IF Yes Continue To Decision (4)
|
|
IF No Continue To Process (a)
|
Decision (4). Did you and the other parent together provide more than half the child's support for the year?
|
IF Yes Continue To Decision (5)
|
|
IF No Continue To Process (a)
|
Process (a). Do not use this chart. Determine whether your child is a qualifying person using the regular rules. (See Qualifying Person
Test.)
Decision (5). Did you have custody of the child for more of the year than the other parent?
|
IF Yes Continue To Decision (6)
|
|
IF No Continue To Process (b)
|
Decision (6). Can you claim the child's exemption?
|
IF Yes Continue To Decision (9)
|
|
IF No Continue To Decision (7)
|
Decision (7). Could you claim the child's exemption except you signed an agreement to let the other parent claim it?
|
IF Yes Continue To Decision (9)
|
|
IF No Continue To Decision (8)
|
Decision (8). Could you claim the child's exemption except the other parent claims it under a pre-1985 agreement?
|
IF Yes Continue To Decision (9)
|
|
IF No Continue To Process (b)
|
Decision (9). Was the child under age 13 when the care was provided?
|
IF Yes Continue To Process (c)
|
|
IF No Continue To Decision (10)
|
Decision (10). Was the child capable of caring for himself or herself?
|
IF Yes Continue To Process (b)
|
|
IF No Continue To Process (c)
|
Process (b). This child is not a qualifying person.
Process (c). This child is a qualifying person.
End. This is the end of the flowchart.
