Children and Dependents
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See the Form 1040 instructions for complete rules on who can be claimed as a dependent.
Generally, if your child was age 18 or younger or was a student age 23 or younger on December 31st, you can claim your child as a dependent as long as they didn't provide over half of their own support for the year.
If your child is 19 or older, or a student age 24 or older on December 31st, you can only claim them as a dependent if they made less than $5,200 during the year AND you provided over half of their support. This rule also applies to other qualifying relatives who aren't children, such as a parent, brother, or aunt. If the qualifying relative made more than $5,200 in income during the year, you cannot claim the relative as a dependent, even if you're providing over half of their support.
There are a lot of special rules for claiming a dependent. Those above are general rules that apply to most people. If your situation is not typical, please refer to the Form 1040 instructions.
You may also use the IRS Whom May I Claim as a Dependent tool to determine whether you can claim a dependent or not.
Divorce
In the case of divorce or separation, the parent who had custody of a child for the greater part of the year (the custodial parent) almost always is entitled to claim the child as a dependent, even if the noncustodial parent is providing the money for the child's support.
However, a noncustodial parent can claim the child as a dependent if the custodial parent signs Form 8332 (or a similar statement if you have a pre-2009 divorce agreement), releasing their right to claim the child as a dependent. This can be for a single year or multiple years.
If the child lived with each parent for exactly the same amount of time during the year and doesn't have a previous agreement (like Form 8332), the IRS will treat the child as the dependent of the parent who had the higher adjusted gross income for the year.
If you're the parent who had custody of your child for the greater part of the year, then you can claim the Earned Income Credit, Dependent Care Credit, and Head of Household filing status, even if your divorce decree allows your ex-spouse to claim your child as a dependent or if you're allowing your ex-spouse to claim your child as a dependent.
The parent who claims the child as a dependent gets the Child Tax Credit, but only the custodial parent can claim the child for the Earned Income Credit, Dependent Care Credit and Head of Household filing status.
See the Form 1040 instructions for complete rules on who can be claimed as a dependent.
Generally, if your child was age 18 or younger or was a student age 23 or younger on December 31st, you can claim your child as a dependent as long as they didn't provide over half of their own support for the year.
If your child is 19 or older, or a student age 24 or older on December 31st, you can only claim them as a dependent if they made less than $5,200 during the year AND you provided over half of their support. This rule also applies to other qualifying relatives who aren't children, such as a parent, brother, or aunt. If the qualifying relative made more than $5,200 in income during the year, you cannot claim the relative as a dependent, even if you're providing over half of their support.
There are a lot of special rules for claiming a dependent. Those above are general rules that apply to most people. If your situation is not typical, please refer to the Form 1040 instructions.
You may also use the IRS Whom May I Claim as a Dependent tool to determine whether you can claim a dependent or not.
Divorce
In the case of divorce or separation, the parent who had custody of a child for the greater part of the year (the custodial parent) almost always is entitled to claim the child as a dependent, even if the noncustodial parent is providing the money for the child's support.
However, a noncustodial parent can claim the child as a dependent if the custodial parent signs Form 8332 (or a similar statement if you have a pre-2009 divorce agreement), releasing their right to claim the child as a dependent. This can be for a single year or multiple years.
If the child lived with each parent for exactly the same amount of time during the year and doesn't have a previous agreement (like Form 8332), the IRS will treat the child as the dependent of the parent who had the higher adjusted gross income for the year.
If you're the parent who had custody of your child for the greater part of the year, then you can claim the Earned Income Credit, Dependent Care Credit, and Head of Household filing status, even if your divorce decree allows your ex-spouse to claim your child as a dependent or if you're allowing your ex-spouse to claim your child as a dependent.
The parent who claims the child as a dependent gets the Child Tax Credit, but only the custodial parent can claim the child for the Earned Income Credit, Dependent Care Credit and Head of Household filing status.
