One of the thorny issues that goes along with separation and divorce when you have a child is determining who claims the child as a dependent on their taxes. The general guideline says that the parent who is receiving child support is the one who can claim the child as a dependent for tax purposes, but the parent who pays child support might welcome being able to take that deduction. Unless there is a court order that says otherwise, there is nothing to keep parents from coming to another agreement about who can claim the child.

The IRS says that divorced or legally separated parents may not split the dependency exemption for a child. The IRS considers the child as the qualifying child of the custodial parent, which is the parent with whom the child lived for most the year.

The non-custodial parent may take the exemption for the child when the divorced or separated parents live apart if they meet the following conditions:

The custodial parent must sign Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, and the non-custodial parent must attach the form to his or her return. Furthermore, if the custodial parent releases their claim to the child exemption, the noncustodial parent may claim the child as a dependent and take advantage of the tax credit. They may not claim head of household filing status or the earned income credit, dependent care expenses, the exclusion for dependent care benefits, or the health coverage tax credit. (irs.gov)

The following tax year, the custodial parent may revoke Form 8332 and take the child as their dependent if they desire. Whatever you and your soon-to-be ex decide, it must be incorporated into the parenting plan and must specifically state who gets the dependency exemption each year. Your trusted Nashville family law attorney from the law firm of Karla C. Miller and Associates will support you in coming to an agreement about how this and all of the other issues pertaining to child custody and support will be handled with your divorce or legal separation.

Issues of child support and child custody can be complicated and fraught with emotion during a divorce. The compassionate family law attorneys at Miller Upshaw Family Law, PLLC will be your advocate during a challenging time in your life. We protect your rights and your best interests. You are welcome to contact us today or call 615-391-4200 to schedule an in-person or video consultation with an experienced Nashville divorce attorney.