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Who typically claims a child on taxes after divorce when child lives primarily with one parent and the other parent pays support? This was not specified in the divorce agreement.
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Trust Attorney serving Cincinnati, OH
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Paul A. Nidich Attorney at Law
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The custodial parent is entitled to claim the deduction, unless the custodial signs IRS form 8332 giving up that right. The custodial parent is defined as the parent at whose residence the child sleeps a majority of nights during the calendar year.
Answered on Nov 15th, 2011 at 1:15 PM
Absent a specific clause in the divorce decree, the child is to be claimed by the parent who lived with the child for more than half the year (the custodial parent).
Answered on Nov 14th, 2011 at 8:15 PM
Tax Law Attorney serving Birmingham, AL
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Meadows & Howell, LLC
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Generally speaking, in order for you to claim the children, then they must reside with you for more than half of the year, must be under 19 years of age, must be of biological and/or legal relation to you, and must not have provided one-half of their own support. Even though you are receiving financial support for the children from your ex, the fact that the children live with you for more than half of the year (assuming that they do) allows you to claim them on your return.
Answered on Nov 14th, 2011 at 8:14 PM