Which parent should claim a child on taxes?: Can both parents claim a child?

Relationship statuses can complicate taxes. Separation or divorce can change your filing status and who you can claim as a dependent on your tax return. And even if you’re married, you might question if both you and your spouse can claim dependents if you file separately. These tax nuances are tricky, so follow along as we guide you through who should claim a child on taxes.

Why bother with claiming dependents on taxes?

The Internal Revenue Service (IRS) allows parents to reduce their tax liability by claiming a dependent child on their tax return. There are multiple benefits of claiming dependents on taxes. For example, claiming dependents can help you qualify for certain tax credits and deductions that could lower your taxable income.

Which parent should claim a child on taxes?

Of course, most taxpayers, especially parents, are interested in ways to reduce their taxable income. However, IRS rules and guidelines determine who can claim a dependent on their taxes. In general, to claim someone as a dependent, you must meet certain criteria related to their relationship to you, residency, financial support, and their income.

Can both parents claim a child on taxes?

If you’re wondering if you and your spouse (or ex-spouse) can both claim your child or children as dependents, you’re not alone. We get this question a lot. Here’s the answer: If you don’t file a joint return with the dependent child’s other parent, only one of you can claim the child.

Custodial parents and dependent children: Definitions

Let’s outline key definitions related to custodial parents and dependent children.

Special rules apply to children of parents who are:

• Divorced
• Legally separated, or
• Live apart at all times during the last six months of the year.

A child is treated as a dependent of the custodial parent. According to the IRS, a custodial parent is the parent with whom the child lived for the greater part of the year.

It’s important to note that the IRS rules don’t always use the same definition of custodial parent that family court does. In fact, the definition of a custodial parent for tax purposes may differ from the legal definition used in other contexts, such as child custody agreements.

In certain cases, your divorce decree might say that one parent has legal custody, but the IRS determines that the other parent should be able to claim the child for taxes if the child lived with that parent a longer amount of time during the year. In other cases, the divorce decree might say the noncustodial parent should claim the child as a dependent, but, as explained below, the custodial parent must release the claim to the child first.

Being a custodial parent has certain tax implications. It allows the custodial parent to claim certain tax benefits associated with the child unless they waive those benefits to the noncustodial parent through a written agreement.

What tax benefits can custodial parents claim?

The tax benefits available to the custodial parent Include the:

• Child and Dependent Care Credit or exclusion
• Earned Income Tax Credit (EITC)
• Child Tax Credit and the Additional Child Tax Credit
• Credit for other dependents
• Head of Household filing status
• Education credits

The parent must meet all other qualifications to claim each tax benefit. For instance, the parent must pay for childcare expenses while the other parent works to claim the Child and Dependent Care Credit.

Note: Either parent can deduct medical expenses they pay for the child.

Who claims a child on taxes? Common FAQs

Have more questions you need answered? Here are some frequently asked questions related to claiming dependents:

Who claims a child on taxes with 50/50 custody?

If you and your ex-spouse share joint custody of your child/ren, usually the custodial parent claims a qualifying child as a dependent. A custodial parent is the parent the child lives with the most nights within a tax year (in general the parent with 183 nights or more).

If the child lived with each parent for an equal number of nights, as is often the case of ex-spouses with joint custody, the custodial parent is the parent with the higher Adjusted Gross Income (AGI). Parents can also release their dependent claim to the other parent by completing Form 8332.

Can each divorced or legally separated parent claim a child as a dependent for a different part of the tax year?

No. Only one taxpayer can claim a child as a dependent per tax year.

Can you amend your return if you mistakenly claimed your child as a dependent?

If you claimed your child as a dependent by mistake, you can amend your return using Form 1040-X. Bear in mind that by removing a tax dependent, you’ll likely increase your taxable income. In addition, you may owe additional tax, penalties, and interest for the tax year.

What happens if both parents claim a child on taxes?

The IRS doesn’t allow dependent double-dipping so to speak. If both parents e-file their returns, the second claim for the child will reject and the parent will be notified that the dependent with this Social Security number (SSN) is already claimed by someone else. Whether intentional or accidental, when parents claim the same child as a dependent in the same year, the IRS will determine which parent should properly claim the child and disallow the claim for the other parent.  

Can a noncustodial parent claim child-related tax credits on their tax return?

Custodial parents can give the noncustodial parent the right to claim certain custodial parent tax benefits. To do so, the custodial parent must file and submit IRS Form 8332. The custodial parent must send the IRS 8332 Form with their return or with Form 8453 after e-filing.

If the custodial parent releases the child’s exemption to the noncustodial parent:

• The noncustodial parent claims the exemption (currently $0) and the Child Tax Credit
• The custodial parent claims everything else that applies: Head of Household, the Earned Income Credit, and the Child and Dependent Care Credit. Even if the custodial parent is willing, these credit can’t be released to the noncustodial parent.

What if you’re not divorced but just file separate returns?

A different set of rules applies if you’re living with your spouse or you have lived together most of the year and you are not divorced or legally separated. In this case, you can choose between you who will claim the child on your return. If you both try to claim the same child, the child will be treated as the dependent of:

• The parent with whom the child lived the longest amount of time during the year, or
• The parent with the higher AGI if the child lived with both of you the same amount of time.

More help with claiming dependents on taxes

For additional assistance with the tax rules for claiming a dependent, let H&R Block help.

You can count on H&R Block to help you navigate the rules for claiming a dependent family member on your taxes. Make an appointment to file with a tax pro or with H&R Block Online.