Question

Dependent 50/50

Forum|Forum|4 years ago
May 17, 2022
1 reply
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I am trying to determine who has the rightful claim to a dependent for tax year 2021. The child transferred from one parent to the other on July 2nd, 2021, which happens to be the 183rd day of the year leaving 182 days remaining. The child was with both parents on that "middle" day, meaning whoever stakes claim of July 2nd will have the majority of days.

Not A Product Question

N

NCPERSON1

at whose house did the child sleep at on that night? if that doesn't settle it, then

the tie-breaker goes to the person with the higher income.

https://apps.irs.gov/app/IPAR/resources/help/tbrk09.html

Hal_Al

Employee

There is a way to split the tax benefits. For future negotiations with the other parent (and maybe even for this year) the following info may be of use:

There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent (the one with 183 nights) is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.

Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when the custodial parent has released the dependency to him.