If more than one taxpayer is the parent of the child, which parent is allowed to claim the child?

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Multiple Choice

If more than one taxpayer is the parent of the child, which parent is allowed to claim the child?

When two parents could claim a dependent child, the rule focuses on who is the custodial parent—the one the child lived with for the greater portion of the year. That parent normally has the right to claim the child as a dependent and qualify for related tax benefits, as long as the child meets the qualifying child tests and the parent fulfills other requirements (relationship, age, residency, support). If the child spent equal time with both parents, the tie-breaker looks at which parent has the higher adjusted gross income. The noncustodial parent would only claim the child if the custodial parent releases the claim with Form 8332 or an equivalent agreement. So, the parent who lived with the child the longest year is the one allowed to claim the child.

When two parents could claim a dependent child, the rule focuses on who is the custodial parent—the one the child lived with for the greater portion of the year. That parent normally has the right to claim the child as a dependent and qualify for related tax benefits, as long as the child meets the qualifying child tests and the parent fulfills other requirements (relationship, age, residency, support). If the child spent equal time with both parents, the tie-breaker looks at which parent has the higher adjusted gross income. The noncustodial parent would only claim the child if the custodial parent releases the claim with Form 8332 or an equivalent agreement. So, the parent who lived with the child the longest year is the one allowed to claim the child.

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