Who Has the Right to Claim a Child on Taxes?

Each child you claim as a dependent reduces your taxable income by $3,650. However, if parents do not file a joint return, only one parent has the right to claim the child as a dependent.

Basic Qualifications

In order to claim a child a dependent, the person must be your biological or legally adopted child or a descendant, such as a grandchild, under age 19 unless the child is a full-time student and under age 24 or permanently disabled and the child cannot provide more than half of his own support.

Paternity

If two people are entitled to claim a child as a dependent, the person who is a legal parent, as opposed to an ancestor such as a grandparent, aunt or uncle, is entitled to claim the child.

Time Frame

If both people wishing to claim the child on taxes are legal parents, the parent who the child lives with longer is entitled to claim the child.

Equal Time

If a child splits the year between two parents, the parent with the higher adjusted gross income has the right to claim the child.

Non-Parents

If a parent or parents are allowed to claim a child as a dependent, but elect not to, a non-parent who meets the requirements may only claim the child if her adjusted gross income exceeds that of the parents.

References

• IRS: Publication 929
• Jackson Hewitt: Dependents