Tax season is here, and many divorced or separated parents are trying to determine who may claim their child this year.
The answer depends on your court order, your custody schedule, and specific IRS rules. Understanding how these pieces work together can help prevent disputes and costly filing mistakes.
The Court Order Matters
Your Decree of Dissolution or final custody order typically outlines which parent may claim the child for tax purposes. In many cases, the custodial parent, meaning the parent with whom the child spends the majority of overnights, is entitled to claim the child each year.
In joint custody arrangements, parents often alternate years. Even in nearly equal parenting schedules, one parent generally has the child one additional overnight each year, which can determine who qualifies under IRS rules. Many court orders address this directly by requiring parents to alternate tax years.
Tax Filing Status Depends on Your Marital Status on December 31
Your filing status is determined by your marital status on the last day of the tax year.
If you are still legally married on December 31, you may file Married Filing Jointly or Married Filing Separately.
If you are unmarried and have a qualifying dependent, you may file Head of Household. If you are unmarried and do not have a qualifying dependent, you will file Single.
It is important to remember that being a parent does not automatically mean your child qualifies as your dependent for tax purposes. Typically, only one parent may claim a child as a dependent and file as Head of Household in a given year. Because custody arrangements can shift over time, a parent who qualifies one year may not qualify the next.
Who Qualifies as a Dependent
To claim a child as a dependent, there must be a qualifying familial relationship, such as a child, stepchild, foster child, sibling, or grandchild. The child must generally live in the taxpayer’s home for more than half of the year and receive more than half of their financial support from the taxpayer.
Dependents must also meet age requirements. Typically, a child must be under age 19, or under age 24 if enrolled full time in school for at least five months of the year. There is no age limit if the child is permanently and totally disabled.
Only one taxpayer may claim each qualifying dependent in a given tax year, even if both parents meet certain criteria.
The Child Tax Credit
The Child Tax Credit is the only dependent-related credit that may be transferred to the noncustodial parent.
By default, the credit goes to the parent who claims the child as a dependent. However, the custodial parent may transfer this credit by completing IRS Form 8332 for each applicable child and tax year.
Child Support and Court Order Requirements
If a parent is ordered to pay child support, the court order may require that they be current on their support obligations in order to claim the child for tax purposes.
It is important to review the specific language of your decree, as these requirements are typically governed by the court order rather than federal tax law.
Understanding who may claim a child at tax time is an important part of postdivorce financial planning. Your court order provides the starting point, but IRS rules ultimately govern how dependency claims, tax credits, and filing statuses are applied. Because circumstances can change from year to year, parents should review their situation annually and seek legal or tax advice when needed.
Taking a proactive approach can help avoid disputes and ensure both parents make informed decisions that support their family’s long-term stability.
If you have questions about who may claim your children this year or need help reviewing your court order, schedule a consultation with our team today.
Frequently Asked Questions About Claiming Children After Divorce
Who usually gets to claim the children after divorce?
In many cases, the parent with more overnights during the year qualifies under IRS rules, unless the court order says otherwise. Many decrees also require parents to alternate tax years.
Can both parents claim the same child in the same year?
No. Only one parent may claim a qualifying child in a given tax year. If both parents attempt to claim the same child, the IRS applies tie breaker rules and may require amended returns.
Does claiming the children affect Head of Household status?
Yes. Filing as Head of Household has specific IRS requirements, and typically only one parent qualifies in a given year based on living arrangements and dependency rules.
Can the Child Tax Credit be transferred to the other parent?
In some situations, yes. The custodial parent may allow the noncustodial parent to claim the Child Tax Credit by completing IRS Form 8332 for that tax year.
Do I need to be current on child support to claim the children?
This is often governed by the language in your court order. Some decrees include support-related requirements tied to claiming a child for tax purposes.
