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Who Can Claim The Children As Dependents For Tax Purposes?

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:

Child's Total Expenses

Do the following, when you are calculating the child's total expenses:

  1. Determine the child's total housing-related expenses. Examples of such expenses are food, rent, utilities, and repairs.
  2. Divide the total cost of those expenses by the number of people in the household.
  3. To the number that results from step (2), add the child's personal expenses. Examples of personal expenses are clothing, education, medical and dental care, and recreation.
  4. Input the number resulting from step (3) into the "$" field in the right-hand column.
$__________
Input the amount of support you provided the child. -__________
Calculate the difference. =__________

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.

Still Unsure Who Can Claim the Children as Dependents? Ask an Attorney

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.

You Don’t Have To Solve This on Your Own – Get a Lawyer’s Help

Meeting with a lawyer can help you understand your options and how to best protect your rights. Visit our attorney directory to find a lawyer near you who can help.

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Contact a qualified child custody attorney to make sure your rights are protected.

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