One of the most common questions divorced, separated, or unmarried parents have when tax season comes around is: Can both parents claim the child on their taxes?
It’s a very important issue because claiming a child can have a big impact on who can get tax breaks, credits, and deductions.
The answer is no; only one parent can claim a child as a dependent in a tax year. But the rules about who gets that right, how to settle disagreements, and what happens if both parents file wrong can be hard to understand.
This complete guide breaks down the IRS rules, real-life examples, and expert advice so that you can always count on it year after year.
Why It Matters to Claim a Child on Your Taxes
Claiming a child on your taxes isn’t just a simple deduction. The parent who claims the child may be able to get a number of useful tax breaks, such as:
- CTC, or Child Tax Credit
- The Earned Income Tax Credit (EITC)
- Credit for Child and Dependent Care
- Filing status as Head of Household
- Exclusion for benefits for caring for dependents
These benefits can be worth thousands of dollars. Both parents may want to see them, which can cause fights. That’s why it’s important to know the rules.
IRS Rules: Can Both Parents Claim a Child on Their Taxes?
The IRS says that only one person can claim a child as a dependent in a single tax year. The IRS says that “a child can be the qualifying child of only one taxpayer for a tax year.”
If both parents try to claim the child, the IRS will use tiebreaker rules to figure out who has the right to do so.
Who Is a Dependent Child?
Before we talk about which parent gets the claim, let’s look at the IRS’s general rules for a qualifying child. The kid has to:
- Relationship test: You could be your son, daughter, stepchild, foster child, brother, sister, or a grandchild, niece, or nephew.
- Age test: You must be under 19 at the end of the year (or under 24 if you are a full-time student, or any age if you are permanently disabled).
- Residency test: You have to live with you for more than half the year.
- Support test: They can’t give more than half of their own support.
- Joint return test: Don’t file a joint tax return unless it’s just to get a refund.
Both parents may pass these tests, but only one can get the child.
Parent With Custody vs. Parent Without Custody
The IRS says that the custodial parent is the one the child lived with the most nights of the year. This parent usually has the right to take the child.
The noncustodial parent can only claim the child if the custodial parent signs Form 8332 (Release/Revocation of Claim to Exemption for Child) or a similar written statement.
Most tax disputes between parents are based on this difference.
The Rules for Tiebreakers
If both parents want the same child, the IRS will use the following tiebreaker rules:
- Living arrangements: The child is considered the qualifying child of the parent with whom they lived the longest during the year.
- Income: If the time is the same, the parent with the higher adjusted gross income (AGI) gets the claim.
- Marital status: If neither parent qualifies, the claim could go to another eligible taxpayer, like a grandparent, but this doesn’t happen very often.
Typical Situations and Illustrations
1. Parents Who Are Divorced
- 60% of the time, Parent A has custody.
- 40% of the time, Parent B has custody.
- Parent A can claim the child only if they sign Form 8332.
2. Parents Who Share Time Equally
- The child spends six months with each parent.
- The IRS will give the claim to the parent with the higher AGI.
3. Court Orders vs. IRS Rules
The IRS rules are more important than what a divorce decree says about which parent can claim the child.
For example: A court order says Parent B gets the child, but Parent A has custody more than half the time and won’t sign Form 8332. The IRS agrees with Parent A.
What Happens if Both Parents Say They Have the Same Child?
When both parents file for the same dependent:
- The IRS takes care of the first return that is filed.
- The second parent’s return is marked and turned down electronically.
- The IRS checks the claims and uses tiebreaker rules if the second parent sends in the return.
If a parent knowingly files an incorrect claim, this can cause delays, fines, and even legal problems.
Do Parents Have the Right to Claim a Child?
Yes, a lot of divorced or separated parents agree to take turns claiming a child each year. If the following conditions are met, this arrangement can work well:
- The parent who has custody signs Form 8332 every year that they give up the claim.
- To avoid making the same claim twice, both parents talk to each other clearly.
Example: Parent A takes care of the child in even years, and Parent B does so in odd years.
Things to Think About as Head of Household
A common mistake is to think that a noncustodial parent who claims the child can also file as Head of Household (HOH). This is not right.
The custodial parent, or the one the child lived with most of the year, is the only one who can get HOH status.
What Form 8332 Does
Form 8332 is the official way for custodial parents to give up their right to claim a child. Without it, the noncustodial parent can’t legally claim the child, even if they have a divorce agreement.
The form needs to:
- The custodial parent must sign it.
- Tell the noncustodial parent the exact years they can claim the child.
- Be connected to the noncustodial parent’s return.
Best Ways for Parents to Do Things
- Talk to each other honestly – Before filing, both parents should talk about who is claiming the child so that returns don’t get turned down.
- Fill out Form 8332 – Always fill out and send in Form 8332 if you switch years.
- Keeping documents safe – If the IRS asks who had the child more nights, keep a written calendar or custody log.
- Think about getting professional help – Tax experts can help you deal with complicated cases, especially when there are more than one child involved.
Special Cases
Living Together After Separation
If both parents live together but are not married, only one can claim the child. Usually, the parent with the higher AGI should file the claim.
Kids in College
Parents of college students still have to decide who gets to keep the child. The rules about support, residency, and age stay in place until the child is 24 years old and a full-time student.
Parents of the Same Sex
The rules are still the same. Unless there are special adoption or custody agreements that say otherwise, only one parent can claim the child.
What Happens Legally and Financially When You Double-Claim
If you claim a child when you don’t have the right to, you could face:
- Checks
- Not getting credits for up to 10 years
- Fines for filing wrong returns
- Refunds that take longer than expected
In custody cases that are hard to settle, this can also lead to fights in family court.
Ways to Get the Most Benefits Without Getting Into Trouble
- Split the kids up: If there are more than one child, each parent can claim one as long as they follow IRS rules.
- Use Form 8332 to make a clear pattern of alternating years.
- Share credits differently: Sometimes the custodial parent gets the Head of Household credit and the noncustodial parent gets the Child Tax Credit.
Working together can help both parents get the most out of their tax breaks while staying within the law.
Example From the Real World
Maria and John are divorced and have one child. Maria has custody most of the time, 70% of the time. Their divorce papers said that John can claim the child every other year.
- John tries to get the child in 2023, but Maria forgets to sign Form 8332.
- John’s return is turned down by the IRS.
- Maria can still claim the child legally until she fills out the form.
Lesson: Divorce papers don’t change IRS rules. Form 8332 is required.
Questions That Come Up a Lot
If the parents split time 50/50, can both of them claim the child on their taxes?
No. The IRS gives the claim to the parent with the higher AGI.
What if neither parent is eligible?
If neither parent is eligible, a relative (like a grandparent) can sometimes claim the child, but there are strict rules that must be followed.
Can a parent who doesn’t have custody claim Head of Household?
No. Only the parent who has custody can file as Head of Household.
What happens if my ex and I both say we have the child by mistake?
The IRS will not accept the second return. If both parents keep doing this, the IRS uses tiebreaker rules, and one of them could get in trouble.
Advice From Experts
- Don’t just follow court orders; always follow IRS rules.
- To avoid confusion, use Form 8332.
- Keep detailed records of who has custody.
- For complicated cases, talk to a tax expert.
These practices make sure that everyone follows the rules and avoid making expensive mistakes.
Final Thoughts: Can Both Parents Claim a Child on Their Taxes?
The answer is definitely no: only one parent can claim a child each tax year. Even though this might lead to disagreements, the IRS has clear rules for how to settle them.
Parents can avoid penalties and get the most out of tax breaks by knowing the difference between custodial and noncustodial rights, filling out Form 8332, and being honest with each other.
If you’re not sure, talk to a tax professional. A little planning can help you avoid big problems and keep your child’s best interests in mind.
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