Question: Can Both Parents Claim a Child as a Dependent for Tax Purposes?
My ex-husband and I divorced about nine months ago. My children live with me, and I was planning to claim them on my taxes. However, my ex has now said that he intends to claim the children as dependents. So my question is, can we both claim the children as dependents for tax purposed?
Answer:
No. In the case of divorced, separated, or never married parents, only one parent can claim each child as a dependent. Typically, it is the custodial parent who is legally able to claim his or her child as a dependent.
However, there are some exceptional situations in which a custodial parent will forfeit his or her right to claim the children as dependents by filing a form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.
In cases where custody is shared equally, the Internal Revenue Service uses what are known as "tiebreaker rules for claiming dependents" to determine which parent is eligible to claim the children as dependents.
