Who can claim a child as a dependent after a divorce?
Under IRS rules, the custodial parent is allowed to claim a child as a dependent on tax returns, as a default, unless another arrangement is specified. The IRS considers the parent who spends the most time with the child to be the custodial parent. However, parents can arrange to share eligibility to claim a child between them in their chosen manner. For example:
- Parents with more than one child together can each claim one or more of their children as dependents.
- Parents can agree to alternate years for claiming a child or children as dependents.
The issue of claiming children as dependents should be addressed during divorce negotiations, along with other financial matters such as spousal maintenance, child support, and asset division. It should be stated in your divorce decree which parent is allowed to claim each child and when.