Only if the obligee parent releases the claim or is deceased.
No...only the parent claiming the dependent on their taxes can claim the child tax credit. They go hand in hand.
This is worked out in the divorce decree; who gets to claim the child. I think you can alternate yearly --- but you both can't claim the child the same year.
The child that the child actually lives with for most of the year can claim the EIC on the child. If the divorce agreement specifies that a non-custodial parent can claim the child on his or her taxes, it does not mean that he or she can claim the EIC on the child. EIC is not granted in court orders. To claim EIC, you must pass the age, relationship, and residency requirements. If the child does not actually live with the non-custodial parent for most of the year than the non-custodial parent may NOT claim the child.
Anytime. If both parents have an income then the courts will more than likely order that each parent will claim the child(ren) on their taxes every other year.
Yes, IRS rules state that the parent who cared for the child more than 50% of the year can claim the child on their taxes, regardless of what the divorce decree says.
The only way your ex-husband can claim your child, regardless of what the divorce decree states, is if you agree to it by filing Form 8332. To find out more visit the IRS website or call them directly. They are very informative and helpful in these situations.
Yes, but that is not the end of the story.The divorce decree can specify who gets to claim the dependent exemption for the child for income tax purposes. However, there is a specific attachment the noncustodial parent must file with his or her tax return each year to claim the exemption.In general, the IRS allows the custodial parent to claim the dependency exemption. The custodial parent is the parent with whom the child lived for the greater part of the year. The other parent is the noncustodial parent. If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater part of the rest of the year.The rules as to when the noncustodial parent can claim the exemption changed effective for tax years beginning after July 2, 2008 (the 2009 calendar year for most taxpayers.)POST-2008 DECREE OR AGREEMENTFor divorce decrees that went into effect after 2008, the custodial parent must sign Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent(or a similar form,) and give the signed form to the noncustodial parent to release the exemption. The noncustodial parent must attach that form to his or her tax return to claim the exemption that year.The noncustodial parent can no longer attach certain pages from a divorce decree or separation agreement instead of Form 8332 if the decree or agreement was executed after 2008.The custodial parent can specify on Form 8332 the release applies to only the current tax year or all future tax years. To help ensure future support, you may not want to release your claim to the exemption for the child for future years.POST-1984 / PRE-2009 DECREE OR AGREEMENTIf the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent can still attach certain pages from the decree or agreement instead of Form 8332.However, the custodial parent who gave up the exemption via the divorce decree does not appear to be without recourse. See "To revoke a prior release of exemption" below.PRE-1985 DECREE OR AGREEMENTThe rules are again slightly different if the divorce decree or separation agreement went into effect before 1985. See the instructions for Form 8332 if that applies to your situation.TO REVOKE A PRIOR RELEASE OF EXEMPTIONForm 8332 can also be used to revoke a prior release of exemption. The revocation is effective no earlier than the tax year beginning in the calendar year following the calendar year in which the custodial parent provides, or makes reasonable efforts to provide, the noncustodial parent with written notice of the revocation.For example, if the custodial parent provides notice of revocation to the noncustodial parent in 2009, the earliest tax year the revocation can be effective is the tax year beginning in 2010. You can use Part III of Form 8332 for this purpose.You must attach a copy of the revocation to your return for each tax year you claim the child as a dependent as a result of the revocation. You must also keep for your records a copy of the revocation and evidence of delivery of the notice to the noncustodial parent, or of reasonable efforts to provide actual notice.
Only one parent can claim the children. Custody has nothing to do with it.
Revocation of release of claim to an exemption.The noncustodial parent is NOT the ONE that has to notify the custodial parent.The CUSTODIAL parent has to do this.For 2009, new rules allow the custodial parent to revoke a release of claim to exemption that the custodial parent previously released to the noncustodial parent on Form 8332 or a similar statement. If the custodial parent provides, or makes reasonable efforts to provide, the noncustodial parent with written notice of the revocation in 2009, the revocation can be effective no earlier than 2010. The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation.Post-1984 decree or agreement. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent can still attach certain pages from the decree or agreement instead of Form 8332 provided that these pages are substantially similar to Form 8332. For any decree or agreement executed after 2008, the noncustodial parent must attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to exemption.Go to the IRS gov web site and use the search box for Publication 504 Divorced or Separated Individuals go to chapter 2You can click on the below related link
No, only one parent can claim a child as a dependent in any given tax year. Whoever the child stayed with more gets to claim them. In a 365-day tax year, the parent who had the child for at least 183 days get to claim them. If the child stayed with both parents exactly 50% of the time, whoever the child is staying with on tax day (April 18th in 2011) gets to claim them.