How to Qualify a Child for Tax Exemption by Divorced Persons

Divorced individuals may be able to claim a qualifying child as a dependent when certain conditions are met. The child must be under age 19, or under age 24 and a full-time student, and he cannot provide more than half of any support costs. A qualifying child can be son or daughter, a stepchild, foster child, sibling, or a descendant of one of them. The child must live with you for over half the year, except for temporary absences.

Difficulty: Moderately Easy

Instructions

1. Refer to the divorce decree to see if there are specific terms as to claiming the exemption for a child. A noncustodial parent is entitled to the exemption for a child, even if providing less than half the support.

2. Verify that the custodial parent is not claiming the child as a dependent if you are claiming the exemption as noncustodial parent. The divorce decree should indicate which years each spouse is entitled to claim the exemption and it should be followed to avoid tax problems.

3. Determine that the child is not providing over half of his support. If the child is married, you cannot claim an exemption when the child files a joint tax return with a spouse, even if you provide over half the support.

4. Claim the child exemption if you believe you are entitled to it. If more than one parent takes the deduction, the exemption will be allowed to the parent where the child lived the longer portion of the year. If the child lived an equal amount of time with each parent, the one with the higher adjusted gross income will be allowed the exemption.

5. Include copies of the pertinent pages of the divorce decree regarding child exemptions when filing your tax return and you are claiming the child exemption as the non-custodial parent.