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 of Claim to Exemption for Child of Divorced or Separated Parents.
In cases where custody is shared equally, the parents can choose between themselves who will claim each child as a dependent for tax purposes.
