Tax preparation online
 

Tax Preparation online help - Claiming Dependency on Income Tax

For divorced or separated parents with joint custody

Many divorced parents who have joint custody over their children fight over who can claim dependency on income tax for their children. This section of tax preparation online help covers tax law claiming children joint physical custody and claiming dependency on income tax for children of divorced parents.

When parents are divorced with joint custody, which parent qualifies for claiming dependency on income tax?

Basically, the divorced parent with joint custody for the greater part of the year generally  is treated as having provided more than half of the child's support and is entitled for claiming dependency on income tax on the child.

Tax law claiming children joint physical custody

Divorced and separated parents can claim dependency on income tax on their children if the followings tax law claiming children joint physical custody are satisfied:

  • the parents are divorced or legally separated under a decree of divorce or separate maintenance or separated under a written separation agreement or lived apart at all times during the last 6 months or the year

  • one or both parents provide more than half of the child's support

  • one of both parents have custody of the child for more than half of the year
>