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Claiming a child as a dependent when parents are divorced, separated or live apart
Parents who are divorced, separated, never married or live apart and who share custody of a child with an ex-spouse or ex-partner need to understand the specific rules about who may be eligible to claim the child for tax purposes. This can make filing taxes easier for both parents and avoid errors that may lead to processing delays or costly tax mistakes.
Only one person may be eligible to claim the qualifying child as a dependent.
Only one person can claim the tax benefits related to a dependent child who meets the qualifying child rules. Parents can't share or split up the tax benefits for their child on their respective tax returns.
It's important that each parent understands who will claim their child on their tax return. If two people claim the same child on different tax returns, it will slow down processing time while the IRS determines which parent's claim takes priority.
Custodial parents generally claim the qualifying child as a dependent on their return.
Tie-breaker rules may apply if the child is a qualifying child of more than one person.
Noncustodial parents may be eligible to claim a qualifying child.
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