If separated parents both claim a child, the IRS usually accepts the return filed first and rejects the second, leading to audits and disputes where tiebreaker rules (custody time, then income) determine the rightful claimant, often requiring a court order or written agreement to resolve, as only one parent can claim the child for tax benefits like credits.
If everyone can be amicable and share, it's optimal to let the actual custodial parent claim the child each year, or arrange the custody schedule such that you can legitimately switch each year.
- Contact the child's mother and explain the situation calmly. She may have filed in error or be willing to amend her return and provide a Form 8332 if appropriate. - File your tax return on time, claiming the child if you meet the rules. If the IRS flags duplicate claims, they will contact both parents to resolve.
A Child Can Only Be Claimed on One Tax Return
Even if you're married but filing separately, a child can only be listed as a dependent once. But don't worry—parents can still share the financial benefits of those child tax credits! You'll just need to set up an arrangement as part of your divorce settlement.
Sometimes a child meets the tests to be a qualifying child of more than one person. But, only one person can treat that child as a qualifying child. If you and someone else (other than your spouse if filing jointly) can both claim a child, you and the other person(s) can decide which of you will claim the child.
With joint custody, the custodial parent (who has the child more nights) usually claims the child, but if it's 50/50, the parent with the higher Adjusted Gross Income (AGI) is the custodial parent for tax purposes, unless a court order or agreement specifies otherwise. A noncustodial parent can claim the child if the custodial parent signs a Form 8332 (Release/Revocation of Release of Claim to Exemption) allowing them to claim the child and credits, and attaches it to their return.
For U.S. taxes, the custodial parent (who the child lives with more) usually claims the child for most benefits, but can sign Form 8332 to let the noncustodial parent claim the Child Tax Credit (CTC); for UK Child Benefit, the parent with the lower income or who isn't claiming other benefits is often best to claim, as it helps their pension record. When parents live apart, the IRS uses tie-breaker rules (longer residency, then higher income) if both claim the child, but generally, the custodial parent claims most credits like Head of Household, EITC, Child & Dependent Care Credit, while the noncustodial parent can get the CTC if released.
What happens if both parents claim a child on taxes? The IRS doesn't allow dependent double-dipping so to speak. If both parents e-file their returns, the second claim for the child will reject and the parent will be notified that the dependent with this Social Security number (SSN) is already claimed by someone else.
ONLY the custodial parent can claim: head of household filing status due to that child. earned income credit due to that child. the credit for child and dependent care expenses.
When both parents claim a child on their tax returns, the IRS flags the conflict, typically accepting the first return filed (often electronically) and rejecting the other, leading to processing delays, audits, and potential penalties, with the IRS using "tiebreaker rules" (longest residency, then higher AGI) to decide who gets to claim the child if parents can't agree. Parents must resolve this, often requiring the non-custodial parent to file a paper return if they believe they're entitled, or the IRS will contact both to sort it out.
The IRS determines the custodial parent primarily by who the child lives with for the greater number of nights in the year (more than half, or 183+ nights), not by legal custody documents, although parents can agree to shift the claim using Form 8332, notes IRS.gov. If the child spends an equal number of nights with each parent, the parent with the higher Adjusted Gross Income (AGI) becomes the custodial parent for tax purposes, applying tiebreaker rules.
The first tax return filed with a dependent's tax ID number will be accepted. In most cases, the IRS will reject all other e-filed returns with that same dependent.
You may receive a letter (CP87A) from us, stating your child was claimed on another return. It will explain what to do, either file an amended return or do nothing. The other person who claimed the dependent will get the same letter.
Generally, the child is the qualifying child of the custodial parent. The custodial parent is the parent with whom the child lived for the longer period of time during the year.
After the IRS decides the issue, the IRS will charge (or, “assess”) any additional taxes, penalties, and interest on the person who incorrectly claimed the dependent. You can appeal the decision with the IRS if you don't agree with the outcome, or you can take your case to U.S. Tax Court.
Without a court order, both parents have an equal say in major decisions affecting the children. However, this doesn't necessarily mean that your ex can dictate everything about who you introduce to the children, unless she can demonstrate that your new partner poses a risk to their welfare.
If a non-custodial parent claims a child on their taxes without permission, the IRS usually flags it, forcing the custodial parent to file a paper return, eventually assigning benefits to the rightful parent (usually the custodian) and potentially triggering an audit for both parents, leading to penalties and interest for the non-custodial parent, who must repay any wrongly claimed refunds, as determined by the court order or custody arrangement.
The Child Tax Credit (CTC) provides up to $2,200 per qualifying child (under 17, U.S. citizen/resident, lived with you most of the year) to eligible parents, reducing federal income tax and potentially offering up to $1,700 as a refundable credit (Additional Child Tax Credit or ACTC) for lower-income families, phasing out at higher incomes ($200k single/$400k married). It's a valuable federal tax benefit for families with children, helping offset costs with financial relief.
Determining who can claim a child (usually for tax purposes) depends on residency, relationship, and support, but for divorced/separated parents, the custodial parent (who the child lives with more nights) generally claims the child, though the noncustodial parent can claim them if the custodial parent signs Form 8332, releasing the claim. Both parents must meet general IRS tests for a qualifying child, including age, relationship, residency (more than half the year), and support (child provides less than half their own support).
When both parents claim a child on their tax returns, the IRS flags the conflict, typically accepting the first return filed (often electronically) and rejecting the other, leading to processing delays, audits, and potential penalties, with the IRS using "tiebreaker rules" (longest residency, then higher AGI) to decide who gets to claim the child if parents can't agree. Parents must resolve this, often requiring the non-custodial parent to file a paper return if they believe they're entitled, or the IRS will contact both to sort it out.
The special rule for divorced or separated parents allows only the noncustodial parent to claim the child as a dependent for the purposes of the child tax credit/credit for other dependents and the dependency exemption and does not apply to the EITC.