Dependents & Exemptions
Question: How do you claim a child if you agree with your ex-spouse to claim him 6 months and he claims him the other 6 months of the year? |
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Answer: The dependency exemption can not be split. Generally, the child is treated as the qualifying child or qualifying relative of the custodial parent. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the child may be treated as the qualifying child or qualifying relative of the noncustodial parent if certain conditions are met:
Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information or Publication 504, Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents. |
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Page Last Reviewed or Updated: December 01, 2008