When parents are divorced or separated, which parent may claim the children as dependents?
The parent with whom the child lives for more than 50% of the time during any tax year, is entitled to claim the child as a dependant exemption for all tax purposes. Each child counts as one exemption. For a child to qualify for exemption purposes, he or she must be: • Under the age of 19 at the end of the year, unless the child is a full-time student or disabled; • Under the age of 24 if a full-time student; or • Any age if permanently and totally disabled. What does it mean to file as head of household? Only the parent who cares for the child or children more than 50% of the time may file as head of household. Certain credits, such as the child care credit and the increase in the earned income tax credit, both described below, are only available to the parent who has filed as head of household. What credits are available if you claim your child as a dependent? • Child tax credit: A parent who is entitled to claim the dependent exemption, is also eligible to claim the child tax credit
