If you have experienced a divorce in Muskogee, or are separated or simply not married to the person with whom you have a child, you may be under the assumption that you are ineligible to claim the child as a dependent for tax purposes. However, you may still be able to claim your child as a dependent, if you meet certain criteria.
Basically, only one parent can claim a dependent child as an exemption each year. The IRS is notorious for watching Social Security numbers in order to prevent both parents from each getting the exemption in the same year. Therefore, it is important that you and the other parent come to an agreement on this issue before you file your taxes.
So, if you are divorced, separated, or unmarried in Muskogee, here is a bit of information to help you decide if you can still claim your child as a dependent.
Which Parent Gets the Exemption in a Divorce in Muskogee?
Parents often decide among themselves who will claim the child as dependent. However, if you and the other parent cannot come to an agreement on your own, the court will apply one of the following three scenarios to your case in order to make the decision for you:
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If you are legally divorced, separated, did not live together for the last 6 months of the year, or possess a maintenance agreement; and more than half of the support for the child during the year came from one parent; and both parents had custody of the child for some time during the year, the custodial parent or parent who had custody the longest during the year is entitled to claim the child as dependent.
However, if the custodial parent waives his or her right to claim the dependent exemption in a divorce decree or separation agreement, etc., the non-custodial parent can claim the child and receive the exemption. Alternately, the custodial parent can waive the right to the exemption by using IRS Form 8332, which then the non-custodial parent must attach to his or her tax return to receive the exemption. You may relinquish your right to the exemption for one or more years, but when you do relinquish your right to receive the exemption, you also forfeit the Child Tax Credit for that year.
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If you are not married, lived together for the last 6 months of the year, or you do not have a written agreement concerning child support or child custody, whomever provides more than 50 percent support for the child during the year, is entitled to claim the dependent exemption for that year.
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If the parents share custody and provide for the child on a 50/50 basis, the rules become much more complicated and it can be difficult to determine who is entitled to the exemption. Typically, in this situation, the courts will make the decision based on what is in the overall best interest of the child. Should you want to know about what criteria is used in this scenario, you can consult IRS Publication 501, Exemptions, Standard Deduction, and Filing Information, or consult with an experienced family law attorney.
Conclusion
As a general rule, the parent who provides the greater part of support for the child (50 percent or more during a given year), whom the IRS always assumes is the custodial parent or parent who has custody the longest, can claim the child as a dependent. The IRS will, however, approve of agreements made to the contrary, if they are stated in a divorce decree, separation agreement etc., or if the custodial parent relinquishes the exemption on IRS Form 8332.
Confidential Consultation: Muskogee Family Lawyer
To find out if you can still claim your child as a dependent, consult with the Muskogee family lawyers at the Wirth Law Office – Muskogee for a low-cost, confidential consultation today at (918) 913-0725 or call toll-free at (888) 947-8452. If you prefer to contact us by email, use the form at the top of this page.
