Search results
Under the rules for children of divorced or separated parents (or parents who live apart), your child is treated as the qualifying child of the other parent, who can claim the child tax credit for the child if the other parent meets all the requirements to do so.
- Page 1 of 30 6:03 - 8-Jan-2024 Divorced - Internal Revenue Service
The special rule for children of divorced or separated...
- About Publication 504, Divorced or Separated Individuals
Publication 504 explains tax rules that apply if you are...
- Page 1 of 30 6:03 - 8-Jan-2024 Divorced - Internal Revenue Service
The special rule for children of divorced or separated parents (or parents who live apart) doesn’t apply. Example 6—child emancipated in August. Your child lives with you from January 1, 2023, until May 31, 2023, and lives with the other parent, your ex-spouse, from June 1, 2023, through the end of the year.
Publication 504 explains tax rules that apply if you are divorced or separated from your spouse. It covers general filing information and can help you choose your filing status. It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents.
5 sty 2023 · The IRS says that only one parent can claim a particular child on their tax return in any given year. If you have two children, it’s perfectly OK for you to claim one while your spouse claims the other; in fact, this is somewhat common after a separation or divorce.
See pages 27-32 of IRS Publication 17 for examples. Additionally, you can refer to IRS Publication 504 Divorced or Separated Individuals for more information about children of divorced or separated parents (or parents who live apart).
31 lip 2023 · If the parents can’t agree, taxpayers should refer to the tie-breaker rules in Publication 504, Divorced or Separated Individuals. Child support payments aren't deductible by the payer and aren't taxable to the payee.
Divorced and Separated Parents. The following are questions preparers frequently ask about who may claim the EITC if the child's parents are divorced, separated or live apart at all times during the last 6 months of the calendar year.
