Who claims the child on their taxes if the couple is divorced?

Answer by  technogeek (6640)

That depends on who has custody. Whomever the child spends more than 50% of their time with can claim the dependent.

Answer by  Chaneygirl (1755)

Is it addressed in the divorce decree? Otherwise, generally the custodial parent. The non custodial parent can as well, file form 8332.

Answer by  cgroverla (516)

One or both divorced parents must live with the child for more than six months and support the child. The parent with whom the child lived the longer time claims the child. If both lived the same time, the parent with the higher income has priority to claim the child.

Answer by  Att4372 (1704)

Personal exemption may be claimed by either party and is often stated in the divorce decree. Dependency is claimed by the custodial parent. (Custody means OVER half the year. )

Answer by  belle2714 (361)

That should be stated in the custody arrangement. Most of time it is the person with primary physical custody, but not always.