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Dear Tax Talk,
In my husband's divorce decree he gets to claim one of his kids on our taxes. Is the decree enough proof to be able to back him claiming his son? Can you claim a child and also get the tax credit even if they don't live with you?
-- Amy
Dear Amy,
The dependency exemption usually goes to the custodial parent. The custodial parent is the parent with whom the child lived for the greater part of the year. The other parent is the noncustodial parent.
If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater part of the rest of the year.
Generally in a post-1984 divorce, a custodial parent must release the exemption to the noncustodial parent in order for that parent to claim the child as his or her dependent. To do this, the custodial parent signs a written declaration that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return.
The custodial parent may use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent.
If the divorce decree or separation agreement went into effect after 1984, the noncustodial parent can attach certain pages from the decree or agreement instead of Form 8332. To be able to do this, the decree or agreement must state all three of the following:
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| Items in a decree |
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| 1. |
The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. |
| 2. |
The custodial parent will not claim the child as a dependent for the year. |
| 3. |
The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. |
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The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return:
- The cover page (write the other parent's Social Security number on this page).
- The pages that include all of the information identified in items (1) through (3) above.
- The signature page with the other parent's signature and the date of the agreement.
The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. The child's residency does not matter when either the exemption is released or the divorce decree clearly states the intention.
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