is a child of divorced or separated parents a qualifying person?
But an exception may apply if you are divorced or separated. Under the exception, if you are the custodial parent, you can treat your child as a qualifying person even if you cannot claim the child’s exemption. If you are the noncustodial parent, you cannot treat your child as a qualifying person even if you can claim the child’s exemption. This exception applies if all of the following are true. • One or both parents had custody of the child for more than half of the year. • One or both parents provided more than half of the child’s support for the year. • Either: • The custodial parent signed Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or a similar statement, agreeing not to claim the child’s exemption for the year, or • The noncustodial parent provided at least $600 for the child’s support and can claim the child’s exemption under a pre-1985 decree of divorce or separate maintenance, or written agreement. For purposes of 3(a), a similar state
Related Questions
- When parents are separated or divorced, do child abuse allegations cause custody of a child to be changed from one parent to another?
- What are the eligibility rules for a child of a divorced or separated couple in which one of the parents is not a Florida resident?
- Who can access a minor childs medical records when the parents are divorced or separated?
