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January 7, 2024
Question

If I am the custodial parent but my sons dad has a higher income than I do. Who files for our son?

  • January 7, 2024
  • 1 reply
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Our son is with me majority of the time, he is covered under my insurance and I cover most expenses pertaining to him however his dad made more income for the year.

1 reply

January 7, 2024

You as the custodial parent claim him since you paid more than half his living expenses. 

Employee
January 7, 2024

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

 

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

 

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

 

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
fanfare
Employee
January 7, 2024

The "higher income" is a tie breaker only when the time residing with each parent is the same.

@canderson5110