Question

Non custodial parents wants to claim 20 year old

Forum|Forum|1 year ago
February 19, 2025
2 replies
0 views

Tax expert advice if anyone knows here: Can a non custodial parent still claim his 20 year old as a dependent? He contributes nothing financially, rarely if ever sees him, HOWEVER, divorce decree says he can claim him as dependent for as long as he is eligible to be claimed as a dependent.

From what I have read from IRS website is he cannot unless other parent releases a tax form allowing him to. However non custodial parent is claiming rights to claim him until 24 because of decree.

Ask the Experts - Deciphering - Feb 2025

X

xmasbaby0

Employee

We do not have nearly enough information. Is the 20 year old a full-time student? Did the 20 year old have any income in 2024? Did he make over $5050 not counting any Social Security?

Who is the "custodial" parent? Is that you?

**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.**

F

FlksoAuthor

Full time student- yes. Income over $5000- yes but not over $12500. He is eligible to be claimed by someone. Yes I am the custodial parent.

F

FlksoAuthor

I fully support him financially and for his tuition. I did not sign the tax form releasing him to be claimed as a dependent nor does the divorce decree- GA- say anything about signing a tax form.

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MonikaK1

In the situation you described, you are entitled to claim the dependent and not the noncustodial parent. The tax law and applicable IRS rules take precedence over the language in a divorce decree, where there is a conflict. If parents are divorced and do not live together, the custodial parent may sign a release which allows the noncustodial parent to claim the child as a dependent and claim the child tax credit/credit for other dependents for the child, and dependency exemption, if the requirements are met.

The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release a claim to an exemption for a child to the noncustodial parent. Although the exemption amount is zero for tax year 2024, this release allows the noncustodial parent to claim the child tax credit, credit for other dependents, or additional child tax credit, if applicable, for the child. The noncustodial parent must attach a copy of the form or statement to their tax return.

@xmasbaby0 is correct that because the dependent is over 17, they can only qualify you for the Credit for Other Dependents. Since the dependent is a full-time student under age 24, the gross income limit doesn't apply.

See this TurboTax tips article and IRS Publication 501 for more information.

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