Question

Claiming dependents

Forum|Forum|4 years ago
January 30, 2022
1 reply
0 views

My wife and I (were are in the process of finalizing a divorce) share custody of our 14 year old son who spends 50% of the year with me and 50% of the year with his mother per terms of a custody agreement. Our 19 year old son also continues to split his time 50%/50% between our households even though he is not obligated to do so. He graduated from high school in June 2021 and then attended class as a full time student at a community college starting in August 2021.

Our custody agreement does not specifically reference which parent can claim which child as a dependent on any given tax year. I plan to claim both sons as dependents in tax year 2021 though I am not sure if my wife plans to do the same. Can I go ahead and claim them as dependents? And, what are the implications if she also claims them as dependents?

Thanks

B

Bsch4477

Employee

If it can’t be determined with which parent the child spent more nights, the parent with the higher AGI is entitled to the dependency.

If you claim a child before she files and she claims the same child her return will be rejected. If she doesn’t refile without the child she would have to mail her return. The IRS would then send you both a letter requesting documentation for the dependency.