Who claims children as tax dependents in a divorce?

According current IRS law, the custodial parent is the one having the right to claim the child as a tax dependent. The custodial parent = parent with whom the child lived for more than ½ of the year. (Clients will often say they have “joint custody”. That has no bearing on this matter.)

The custodial parent may agree to let the non-custodial parent claim the child in question. This may require IRS Form 8332 to be completed.

Divorce decrees may stipulate which spouse is entitled to claim a child. However, the IRS is not bound by divorce decrees. Of main importance is coming to an agreement with your ex-spouse. If both spouses claim the same child, you can count on being contacted by the IRS.

If there is a concern in this area, let us know.