Divorce brings about many changes, including who can claim the child as a dependent on taxes. This issue can significantly affect both parents’ financial situations, affecting tax deductions, credits, and refunds.

Understanding the rules surrounding the claiming of dependents after divorce can avoid IRS disputes and ensure you receive the tax benefits you deserve.

If you are going through a divorce or already divorced and facing conflicts over who gets to claim the child, a divorce lawyer can help you deal with these complexities and protect your financial interests.

Contact Us Today For A Consultation

Why Does Claiming a Child on Taxes Matter?

Claiming a child as a dependent on tax returns can provide significant financial benefits, including:

• The Child Tax Credit (CTC) – Worth up to $2,000 per child, with a refundable portion for eligible taxpayers, though this could change in the future.
• Earned Income Tax Credit (EITC) – A tax credit for lower-income parents that can result in larger refunds.
• Head of Household Filing Status – This status typically offers lower tax rates and a higher standard deduction.
• Dependent Care Credit – Tax credits for childcare expenses paid while working or seeking employment.

Since these tax benefits can reduce the amount of taxes owed or increase refunds, disputes often arise when both parents want to claim the child.

Seeking representation from a knowledgeable divorce lawyer can help prevent conflicts and ensure compliance with complex IRS rules.

Who Gets to Claim the Child on Taxes After Divorce?

Generally, the custodial parent can claim the child as a dependent. The IRS defines the custodial parent as the one with whom the child lived for the greater number of nights during the tax year.

However, some exceptions and agreements can change this rule. Here are the most common scenarios:

The Custodial Parent Claims the Child

By default, the IRS allows the parent with primary custody to claim the child as a dependent. If the child spends most nights at one parent’s home, that parent typically gets the tax benefits.

The Non-Custodial Parent Claims the Child With a Written Agreement

The custodial parent can transfer the right to claim the child to the non-custodial parent. This requires IRS Form 8332, which must be signed and attached to the non-custodial parent’s tax return.

This form:

• Allows the non-custodial parent to claim the child as a dependent. However, only the custodial parent can claim some benefits, like the Earned Income Credit.
• Can be granted for one year or multiple years.
• It must be renewed if the agreement is temporary.

Court-Ordered Tax Claiming Rights

In some cases, divorce settlements or custody agreements specify who claims the child. If a court order states that the non-custodial parent can claim the child, the IRS still requires the custodial parent to complete Form 8332 and that the non-custodial parent attach it to their tax return.

Alternating Years Agreement

Some parents agree to alternate years for claiming the child. For example, parent A claims the child in even-numbered years, and parent B claims the child in odd-numbered years. A legal agreement or divorce decree must clearly outline this arrangement to prevent future disputes.

Split Custody and Multiple Children

If there are multiple children, parents may agree that each claims a child to split the tax benefits. However, the IRS requires each parent to be the custodial parent of at least one child for this arrangement to be valid.

How a Divorce Lawyer Can Help With Tax Dependency Issues

A divorce attorney can avoid frustrating and costly disputes over claiming a child on taxes by:

Drafting a Clear Agreement

A lawyer can include tax-related provisions in your divorce decree to clearly define who claims the child each year. This helps prevent future conflicts and IRS issues.

Negotiating Tax Benefits

If claiming the child provides a significant financial benefit to both parents, a lawyer can negotiate a fair arrangement, such as alternating years or compensating the other parent in a way that benefits both parties.

Enforcing Court Orders

If your ex refuses to comply with a court-ordered agreement regarding tax claims, a lawyer can help take legal action to enforce the order.

Resolving IRS Disputes

If you face an IRS dispute or audit because both parents claimed the child, a divorce attorney can work with a tax professional to help you resolve the issue.

FAQs About Claiming a Child on Taxes After Divorce

Can Both Parents Claim Head of Household Status?

Under IRS rules, only the custodial parent can generally claim Head of Household status. Exceptions include when a non-custodial parent can claim a qualifying child who is not their dependent.

Can a Parent Who Pays Child Support Automatically Claim the Child?

No, as paying child support does not give the right to claim the child. Only the custodial parent or a parent with a written agreement can do so.

What If My Ex Claims the Child Without Permission?

If your ex improperly claims the child, you may:

• File a paper tax return with proof of custody.
• Report the issue to the IRS.
• Consult a lawyer to enforce the divorce agreement.

Protect Your Tax Rights After Divorce with the Help of a Seasoned Divorce Lawyer

Deciding who claims the child as a dependent after divorce is a critical financial issue. Whether you are a custodial or non-custodial parent, understanding your rights and options is essential for avoiding IRS conflicts and maximizing tax benefits.

If you and your ex disagree on tax claims or need help drafting a fair agreement, consulting a divorce lawyer can save you time, stress, and money.

Contact a Spokane family law attorney today to ensure your tax rights are protected and to establish a legally sound plan for handling tax dependency claims.

Contact Us Today