Dependancy Status For A Child of Divorced or Separated Parents
The Tax Adviser
dependents; divorced parents; custody of parents; children of divorced; taxation
A taxpayer is allowed to claim a dependency exemption for his or her child if the child is a qualifying child (or qualifying relative) of the taxpayer. In the case of parents that are divorced or separated, a child is generally treated for a particular tax year as the qualifying child of the parent with whom the child resides for a greater number of nights during the tax year (the custodial parent). • Under Sec. 152(e), the noncustodial parent of a child may only claim a dependency exemption for the child if (1) the child's custodial parent signs a written declaration releasing his or her claim to the exemption for the tax yea r and (2) the noncustodial parent attaches the declaration to his or her return for that tax year. • In Regs. Sec. 1.152-4, Treasury provides detailed rules on how to determine the amount of time a child spends with each parent, how to properly prepare a written declaration releasing the custodial parent's claim to the dependency exemption, and how to revoke such a declaration.
Gaffney, D.J., Geekie, J.T., & Smith-Gaffney, M.H. (2009). Dependency status for a child of divorced or separated parents. The Tax Adviser, 40(2), 91-97. Retrieved from http://www.thetaxadviser.com/issues/.