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June 1, 2019
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Quick question my child i claim on my taxes every other year and this year is my off year so do i not even say that i have a dependent this year?

  • June 1, 2019
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Best answer by Texas Roger

There are special rules for certain situations. For divorced or separated parents or parents who live apart, the custodial parent, if eligible, or other eligible person who the child lived with for more than half the year, can claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 

The non-custodial parent, if allowed by divorce decree or consent of the custodial parent on form 8332 or similar signed statement, can claim the dependency exemption and child tax credit. For post-2008 divorce decrees or agreements, form 8332 or similar signed statement is required. The child tax benefits cannot be split any other way.

If you are the non custodial parent who claims only the dependency exemption every other year, then you would delete the child entirely in the year you do not claim the child.

If you are the custodial parent, you would enter the child for the custodial parent tax benefits and give the non custodial parent a signed form 8332. 


1 reply

Employee
June 1, 2019

There are special rules for certain situations. For divorced or separated parents or parents who live apart, the custodial parent, if eligible, or other eligible person who the child lived with for more than half the year, can claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 

The non-custodial parent, if allowed by divorce decree or consent of the custodial parent on form 8332 or similar signed statement, can claim the dependency exemption and child tax credit. For post-2008 divorce decrees or agreements, form 8332 or similar signed statement is required. The child tax benefits cannot be split any other way.

If you are the non custodial parent who claims only the dependency exemption every other year, then you would delete the child entirely in the year you do not claim the child.

If you are the custodial parent, you would enter the child for the custodial parent tax benefits and give the non custodial parent a signed form 8332.