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Noncustodial parents may be eligible to claim a qualifying child If the custodial parent releases a claim to exemption for a child, the noncustodial parent may claim the child as a dependent and as a qualifying child for the child tax credit or credit for other dependents. Special rules apply for a child to be treated as a qualifying child of the noncustodial parent.
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The parents must be divorced, legally separated, or have lived apart for the last six months of the tax year. As the custodial parent who can not claim the child as a dependent for the individual exemption may still claim the household filing status, the credit for child and dependent care expenses, or the earned income credit, both parents may receive part of the tax benefits. These rules apply to parents who are divorced, legally separated, or who have lived apart at.
The custodial parent must submit a formal written declaration using irs form 8332, release/revocation of release of claim to exemption for child by custodial parent.
When a couple divorce, the divorce decree may grant the noncustodial parent the right to claim a child or children as dependents for tax purposes. Can a non custodial parent claim a child on their tax return In some rare cases the answer is yes, but most often it is the parent with physical custody. However, only the custodial parent can claim the credit for child and dependent care expenses or the exclusion for dependent care benefits for the child, and only the custodial parent can treat the child as a dependent for the health coverage tax credit.
