Claiming a Minor Child as a Dependent after a Divorce in Massachusetts
In a divorce case in Massachusetts, the court makes the ruling regarding the care and custody of a minor child. The court takes the interest of the child to heart and awards the parent, or parents, custody based on the best interest the child(ren). Therefore, the parent deemed primary custodial parent has the right accordingly to claim the child(ren) as a dependent. The Internal Revenue Service's (IRS) guidelines state that the parent with actual custody--providing care and maintenance--for more than six months of the year has the right to claim the child(ren) as a dependent (see Ref. 1).
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Instructions
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Review your divorce papers as granted by a Massachusetts court. The divorce papers will state which parent is awarded custody of the minor child(ren). Per the Internal Revenue Service, even if you were not awarded custody but provide care for your child for more than six months total throughout the year, you have the right to claim that child as a dependent. A written waiver is not necessary from the parent granted custody by the court, but she must be in agreement as to the dependency claim. Proof of care may be required, however, if you are not the court-appointed parent and claim your child as a dependent.
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Read the IRS guidelines to see if you have satisfied the requirements for qualifying a child as a dependent. The IRS states that the child must live with you at least six months, unless your divorce decree states otherwise, even in Massachusetts. For both parents to each claim a child for six months, it must be agreed upon and approved by the parent awarded custody by the Massachusetts court.
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If you can claim your child a dependent, you will need her social security number, full legal name, and date of birth.
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You can claim childcare credit for any childcare expenses incurred from a qualified, licensed care provider in Massachusetts. This childcare credit is available for dependent children only. However, the amount you can claim will depend on your income and filing status, such as single or head of household.
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File your Massachusetts state income taxes. Consider hiring a tax professional to ensure you file appropriately, at least the first time you file after your divorce. Use the same information required on your Federal income tax return to claim your minor child as a dependent. Complete the Massachusetts state tax form appropriate for your filing status (see Resources).
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Tips & Warnings
Seek legal counsel or advice from a licensed professional in the state of Massachusetts when claiming a child as a dependent after a divorce if there are any special issues or circumstances. This article does not constitute legal advice.
