You cannot claim the child as a dependent, based on child support and visitation. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it’s spelled out in a pre 2009 divorce decree.
Is It Immoral To Think Non-Custodial Parents Can Claim The Child As A Dependent?
- The custodial parent has first priority on claiming the children on her taxes; regardless of the amount of support provided by the non-custodial parent.
- The IRS goes by physical custody, not legal custody.
- Even if a divorce decree, dated after 2008, gives the non-custodial parent the right to claim the child, he must still get form 8332 from the custodial parent.
This can be explained further, Visit our office to talk to our Generational wealth specialist for more information.