who can claim dependent on tax if divorced?

Answer 1

Special rule for divorced or separated parents. A child will be treated as the qualifying child or qualifying relative of his or her noncustodial parent if all of the following apply.
The parents:

Are divorced or legally separated under a decree of divorce or separate maintenance,

Are separated under a written separation agreement, or

Lived apart at all times during the last 6 months of the year.

The child received over half of his or her support for the year from the parents.

The child is in the custody of one or both parents for more than half of the year.

Either of the following applies.

The custodial parent signs a written declaration, discussed later, 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. (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement made after 1984, later.)

A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2006 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2006. See Child support under pre-1985 agreement, later.




Publication 504
http://www.irs.gov/publications/p504/ar02.html#d0e1429

http://www.irs.gov/publications/p504/index.html

Answer 2

If there is a court order saying who can claim the child, like in the divorce decree, then the IRS will honor that. Otherwise the custodial parent gets the exemption - the IRS defines custodial parent as the parent the child lives with for the greater part of the year.

If the custodial parent gives written permission to the non-custodial parent, then that person can claim the child. There's a form for doing this - form 8332 - and a copy of the form would be attached to the non-custodial parent's return.

Answer 3

Filing taxes with children is big money these days. if your divorce is final and you werent bamboozaled, it should state in the decree who claims the children. Usually the parents alternate every year . You dont know someone untill you divorce them. Best advice is a lawyer.

Answer 4

Divorce decree means absolutley not something to the IRS. A decide won't be able to override federal tax regulation. If the youngsters stay with him extra desirable than 0.5 the twelve months, he can declare them legally, era. you could in turn take him decrease back to court docket to get the decide to stress him to sign variety 8332 and enable you to declare the single. he's suitable. he's not committing tax fraud. he's making completely criminal claims.