Taxes and Unmarried Parents: Who Claims the Child Deduction?

Breakups are a complex and time-consuming process. That already complex process becomes even more complicated when children are involved. Whether you were married to your partner or simply living together, there are a multitude of moving pieces that need to be addressed, from the division of assets to the custody plan. However, in the midst of all of the changes, one critical change is often overlooked: Who gets to claim the child as a dependent on their taxes? A family law attorney at Moskowitz Law Group can help you understand the law determining this.

What Is a Dependent?

The IRS defines a dependent as someone “other than the taxpayer or spouse” who qualifies to be claimed by someone else on a tax return. To claim a child as a dependent, the child must be a U.S. citizen or resident alien, not claimed as a dependent on any other person’s tax returns, and not claimed as a dependent on their own tax returns. In addition, the child must meet the requirements of a qualifying child:

• Be your daughter, son, stepchild, foster child, sibling, half-sibling, stepsibling, adopted, or the child of one of the other listed relations
• Live with you for more than half the year, with some limited exceptions
• Be under the age of 19 or under 24 if they are a full-time student, or any age if they are permanently disabled
• Rely on you for more than half of their financial support
• Not filing as married filing jointly unless it is to claim a refund for taxes paid or withheld

If these qualifications are met, the child can be claimed as a dependent on your taxes.

Who Gets To Claim Their Child As A Dependent On Their Taxes?

Who gets to claim a child as a dependent on their taxes if a breakup or divorce has occurred? The parents can choose who can claim their qualifying child on their taxes. Similarly, if the parents have multiple children, the parents can select which child or children they will claim.

If both parents claim the same child and are not filing a joint tax return as a married couple, the IRS will apply a tie-breaker and give the dependent deduction to the parent the child lives with for the majority of the tax year. If the child lives with each parent for the same amount of time, the IRS applies the credit to the parent with the higher adjusted gross income (AGI) for the tax year.

What To Do If You Still Have Questions About Claiming Dependents?

While these are the general rules regarding claiming dependents after a breakup, as with nearly every tax issue, there are a number of exceptions. If you still have questions on whether you can claim your children on your taxes after a divorce or separation, seek out the advice of an experienced divorce attorney. The attorneys at Moskowitz Law Group understand how difficult the divorce and custody process can be but are prepared to do whatever it takes to get the outcome you deserve, down to the ability to claim your child as your dependent on your taxes. Call now to discuss this issue with a lawyer.