Can i claim my son on my taxes and i pay child support but haven't seen my son all year?

Answer 1

In order to claim someone as an exemption the IRS says that you must provide more than half of that person's total support in a calendar year. A special rule was created by the IRS in order to resolve the question of dependency and who gets the exemption.

The rule states that the parent who has custody for the greater part of the year is the custodial parent and that the parent will be treated as the person who has provided more than half of the child's support. In other words if your ex-spouse pays more toward the child's expenses than you do but you spend more time with the child and are responsible for the majority of child care you will get the child dependency exemption. You, the custodial parent who spends the most time with the child can claim the child as your dependent.

The non-custodial parent can claim the exemption if both parents agree and the following criteria are met:

• A written agreement signed by the custodial parent stating that he/she will not claim the child as a dependent.
• A final decree of divorce that states the custodial parent will not claim the exemption for the tax year and the non-custodial parent attaches the appropriate documentation to his/her tax return.
• A final decree of divorce that provides for the non-custodial parent to claim the child as a dependent along with a statement that at least $600 was in fact given in support to the custodial parent.
• The non-custodial parent must fill out a form 8332 from the IRS. The custodial parent and non-custodial parent must both sign the form and then it should be attached to the non-custodial parent's tax return.