By FindLaw Staff | Legally reviewed by Joseph Bui, Esq. | Last updated February 10, 2023
When married couples file joint tax returns, they collectively claim their children as exemptions. Unmarried couples are not able to file jointly, so there may be some uncertainty as to who can claim the children as dependents for tax purposes. You may be asking yourself whether you can claim the parent tax credit.
With some couples, only one of the parents is a legally recognized parent. In such a case, that parent claims the exemption. In other relationships, where both partners are legal parents, they agree on which parent will claim the credit. They may do so based on who will stand to gain the greater financial benefit, who has the greater need for the credit, or on an alternating year-to-year schedule.
If couples can't agree on who will claim the children for tax exemption purposes, and if there is no court order or legal agreement dictating this arrangement for you and your child's other parent, the Internal Revenue Service (IRS) provides tests to determine who is entitled to claim the Earned Income Tax Credit (EITC). The following questions, based on IRS guidelines, can help you determine who in your family can claim the children as exemptions.
The Member of Household or Relationship Test Did the child you wish to claim as an exemption live with you for more than half of the year as a member of your household, other than during temporary absences by either of you due to illness, education, business, vacations, or military service? Yes _____ No _____ Is the child related to you by birth or adoption? Yes _____ No _____ If you answered "yes" to either or both of these questions, move on to the next test. If you answered "no" to both questions, stop here. You are not entitled to claim the child as a dependent for the purpose of the exemption. The Citizenship or Residency Test Was the child a U.S. citizen or resident, or a resident of Canada or Mexico, for some part of the tax year? Yes _____ No _____ If you answered "yes" to this question, move on to the next test. If you answered "no," stop here. You are not entitled to claim the child as a dependent for the purposes of the exemption. The Joint Return Test Can the child file a joint return with another taxpayer? Yes _____ No _____ If you answered "no" to this question, move on to the next test. If you answered "yes," stop here. You are not entitled to claim the child as a dependent for the purposes of the exemption. (Note: This situation generally arises only when the child is married.) The Gross Income Test Did the child earn less than $4,300 this tax year? Yes _____ No _____ Was the child under the age of 19 at the end of the year? Yes _____ No _____ Was the child a student under the age of 24 at the end of the year? Yes _____ No _____ If you answered "yes" to one or more of these questions, move on to the next test. If you answered "no" to all three questions, stop here. You are not entitled to claim the child as a dependent for the purposes of the exemption. The Support Test Did you provide more than half of the child's financial support during the year? Yes ___ No ____ To calculate whether you provided half of the child's support, complete the following:
Is the amount of support you provided greater than the difference? If so, you provided more than half of the support for this child. If you answered "yes" to this question and passed all of the tests above, you are entitled to claim the child as a dependent for the purposes of the exemption. |
It can often be difficult for separated or separating parents to agree on child care and support and the thought of yet another issue that needs to be resolved. It can be especially confusing and frustrating when it comes to filing taxes.
Why not lighten your load by reaching out to a professional? They could help you complete your tax forms and negotiate on your behalf. If you're confused about your taxes, consider calling a qualified tax attorney near you today.
Contact a qualified child custody attorney to make sure your rights are protected.
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