If a father and a mother aren't married who can claim child on taxes?

Question

Can both parents claim the child if not married or just one?

Answer 1

Only one parent can claim the child. In order for either parent to claim the child, the child must reside with one or both parents for at least six months of the year, and the child cannot provide over half of his own support.

If these conditions are satisfied, then the parent with whom the child lived the longest has priority to claim the child. If both parents lived the same amount of time with the child, the parents could decide which parent can claim the child. It is acceptable for the parent who would get the greatest tax benefit to claim the child.

If the parents both lived with the child the same amount of time, and cannot agree as to who claims the child, the IRS says that the parent with the higher AGI claims the child.

If one parent lives the longest with the child (called the "custodial parent"), but the other parent claims the child, then the IRS requires that the custodial parent sign over the dependency exemption to the noncustodial parent using Form 8332.

One more thing. If the noncustodial parent claims the child, the custodial parent can still claim the Earned Income Credit and Dependent Care credit for the child. The noncustodial parent claims the dependency exemption and the child tax credit.

All this and more is summarized in IRS Publication 501

http://www.irs.gov/publications/p501/ix01.html

Answer 2

Only one parent can claim the child. If the child lives with both parents, they can decide who claims the child. If the child lives with one parent for the greater part of the year, then that's the parent who can claim the child unless they fill out the proper paperwork to allow the non-custodial parent to claim the child.

Answer 3

Usually it's the one who has legal custody of the child. If there is no legal custody set by the courts, then it's the one who covers the majority of the living expenses. This includes housing, clothing, food, medical, school expenses, grooming, etc.

Sometimes an agreement can be made (hopefully in writing) between the parents if both are active in supporting and providing a home for them. Maybe one will claim one year and the other the next. This agreement would need to be kept, because both parents can not claim the same child in the same year. It will raise a flag with the IRS.

Answer 4

The child can only be claimed as a dependent on one tax return. Some of the previous answers correctly address the case of divorced parents (custodial parent unless written agreement to the contrary). I did not see any answers addressing if the parents live together. I don't see that situation specifically addressed by the IRS, but as long as only on parent tries to claim the child, I doubt the IRS will care. Technically, one would have to provide at least 50% of the child's support to claim them. If the parents live together, who provides how much support is often open to interpretaion.

Answer 5

One or the other can claim, not both. It would be determined by the courts who is allowed to claim in a particular year. Usually if the parents have joint legal custody they trade off years (ie 2007 Dad Claims, 2008 Mom Claims). If one parent has full legal then usually that parent claims every year.

Answer 6

who has custody

Answer 7

they could just divide it