Can I Claim My Child As a Dependent If I Pay Child Support?

Parents must meet all IRS requirements to claim a child as a dependent.

Parents who pay child support are not eliminated from the possibility of claiming a child as a dependent. However, the Internal Revenue Service (IRS) requires that all eligibility requirements must be met to claim your child as a dependent.

Function

The IRS allows only one parent to claim a child as a dependent in the case of a divorce or separation. In most cases the custodial parent, defined by the IRS as the parent the child spends the most nights with, is the parent eligible to claim the child. The non-custodial parent may claim the child in certain situations, according to IRS Publication 501. The payment of child support has no bearing on the determination of a custodial parent by the IRS's definition.

Considerations

Non-custodial parents who pay child support and other expenses for the child, to make up over half of the support for the child, may be eligible to claim the child as a dependent. In order for a non-custodial parent to qualify, the parents must be divorced or legally separated, or if never married, have lived apart for more than six months. The child must be in custody of either or both parents for more than half the year and the custodial parent must sign a statement that he will not claim the child as a dependent. The custodial parent's statement must be attached to the non-custodial parent's tax return when she claims the child as a dependent.

Time Frame

In the case where a child spends equal nights with each parent, regardless of child support payment, the parent with the higher adjusted gross income is considered the custodial parent. The child is considered to spend the night with each parent when she is under the parent's care, even if she spends the night at a friend's house, camp or on vacation with the parent.

References

• IRS: Publication 501