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 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.
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.
Previous | FAQ Index | Next
Tax Topics Index | FAQs Index
2005 Tax Help Archives | Tax Help Archives Main | Home
