Navigating tax season after a divorce can feel overwhelming, especially when it comes to one big question: which parent gets to claim the child on a tax return? Ultimately, federal tax rules guide the answer and your custody setup plays a key role in deciding who receives certain tax benefits.
How do you know if you are eligible to claim?
To keep things fair and consistent, the IRS follows specific guidelines to determine who can claim a child:
The primary residential parent usually claims the child. In most cases, this is simply the parent where the child stayed for most over the course of the tax year.
- If parenting time is split evenly, the IRS grants the exemption to whichever parent reports the larger adjusted gross income.
- That said, parents can agree to let the secondary residential parent claim certain tax benefits, provided federal guidelines are met.
Is it possible for parents to take turns claiming the child?
Yes, but only if the IRS rules are followed. In many cases, the primary residential parent must sign IRS Form 8332 to release the claim for specific tax years. That release can apply to the Child Tax Credit, as well as benefits tied to the child. For example, Form 8332 does not let the secondary residential parent claim head of household status.
A divorce agreement should clearly say which parent could claim the child and for which years. The agreement should also match federal tax rules.
What if both parents want to claim the child?
In the event that both parents try to claim the child on e-filed federal returns, the IRS might reject one return if the child’s social security number was already used.
If both parents file paper returns claiming the child, the IRS may review both returns and apply its tie-breaker rules. Those rules usually favor the parent who meets the residency and income tests. A divorce decree or private agreement does not always control the federal tax result.
Keep clear records of where the child lived during the year. If you are unsure which parent may claim the child, speak with a family law attorney before filing.