The parent who has custody of the child for the majority of the year typically has the right to claim the child as a dependent on their tax return. However, there may be exceptions or agreements reached between the parents that affect this determination.
In general, the custodial parent—the one with whom the child resides for the majority of the year—has the right to claim the child as a dependent on their tax return. However, specific circumstances and any agreements or court orders can influence this decision.
If both parents claim the child as a dependent on their tax returns, the IRS will apply tiebreaker rules to determine who has the right to claim the child. These rules consider factors such as the child’s residency, parental income, and support provided. It’s important to communicate and coordinate with the other parent to avoid conflicts and potential penalties.
When the parents are not married, the custodial parent—the one with whom the child lives for the majority of the year—is generally the one who has the right to claim the child as a dependent on their tax return. However, it’s important to review any applicable state laws and specific circumstances to ensure compliance and prevent disputes.
