If you are custodial parent and make less than child support given by father can you claim child on taxes?

Answer 1

In my state I know for fact that the custodial parent has the right to claim child/children over non custodial. I went through this last year.Visiting parent claimed the kids before I went and did my taxes.I was not able to file because he claimed them first.Then I proved proof that I was custodial parent and I was able to file and got all of the monies I was supposed to.They informed me that he would have to payback all the monies owed to the IRS that he was not supposed to get.

Now if you have a arrangement in writing or by court order then it will they go by that.

Answer 2

There are special rules for children of divorced or separated parents, as well as children of parents who never married. In most cases the custodial parent (the parent having custody of the child for the greater part of the year) may claim the dependency exemption for the qualifying child. For this purpose, "custody" means that the child lives in the parent's main home.

Custodial parent and noncustodial parent The custodial parent is the parent with whom the child lived for the greater number of nights during 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 number of nights during the rest of the year.

A child is treated as living with a parent for a night if the child sleeps:

*.At that parent's home, whether or not the parent is present, or

*.In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together)

Equal number of nights If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income.

December 31. The night of December 31 is treated as part of the year in which it begins. For example, December 31, 2009, is treated as part of 2009.

For more information go to the IRS gov web site and use the search box for Publication 17 go to chapter 3