No, both parents generally cannot claim the same child on separate federal income tax returns for the same tax year. A child may qualify under both parents’ circumstances, but only one parent can normally use that child for benefits such as the Child Tax Credit, Earned Income Tax Credit, head-of-household status or the child and dependent care credit. The exception is when married parents file jointly. They claim the child together on one return, not on two separate returns.
Who Normally Claims the Child?
The parent claiming the child must satisfy the IRS qualifying-child rules, which generally examine relationship, age, residence, support and whether the child filed a joint return.
When parents live apart, the custodial parent usually has the first right to claim the child. For federal tax purposes, this is normally the parent with whom the child lived for more nights during the year. It may not always be the parent described as having legal custody in a court order. If the child spent an equal number of nights with each parent, the parent with the higher adjusted gross income, or AGI, generally receives priority.
What If Both Parents Qualify?
Unmarried parents who live together may both meet the qualifying-child tests. They may decide which eligible parent will claim the child, but they cannot both use the same child on separate returns.
If both parents claim the child and do not file jointly, the IRS applies tiebreaker rules. The parent with whom the child lived longer generally receives the claim. When the child lived with both parents for the same amount of time, the parent with the higher AGI receives priority.
Rules for Divorced or Separated Parents
A custodial parent may release the right to claim certain benefits to the noncustodial parent by signing IRS Form 8332 or a substantially similar written statement. The noncustodial parent attaches the release to the tax return.
This release may allow the noncustodial parent to claim the Child Tax Credit, Additional Child Tax Credit or Credit for Other Dependents, provided all other requirements are met. However, Form 8332 does not transfer every child-related benefit.
The custodial parent may still qualify for head-of-household status, the Earned Income Tax Credit and the child and dependent care credit. The noncustodial parent cannot claim those benefits merely because Form 8332 was signed. Therefore, in this limited situation, certain benefits connected with the same child may legally be allocated between the parents.
Can Parents Alternate Tax Years?
Yes. Parents may agree that one will claim the child in one year and the other will claim the child the following year. The agreement does not allow both parents to claim the child during the same year.
Form 8332 may release the claim for one year, several specified years or future years. Parents should follow the form carefully. For most recent divorce or separation agreements, a court order alone is not enough to transfer the federal tax claim. IRS requirements still apply even if a family-court order states which parent should claim the child.
What Happens If Both Parents Claim the Child?
When the child’s Social Security number appears on two returns, the later electronically filed return may be rejected. The IRS may contact the taxpayers and request documents showing who is entitled to the claim. If neither parent corrects an improper return, the IRS may audit both returns and apply its eligibility and tiebreaker rules.
Useful records include school, medical, childcare and residency documents showing where the child lived. Birth certificates can establish the relationship, while custody records, calendars and Form 8332 may support the claim. A parent who claimed the child incorrectly may need to amend the return and repay any tax benefit that was not allowed.
The Bottom Line
Both parents cannot normally claim the same child on separate federal returns for the same year. Married parents filing jointly claim the child together. In other cases, residency and tiebreaker rules determine who receives the claim. Divorced or separated parents may use Form 8332 to transfer limited benefits, but it does not transfer head-of-household status, the Earned Income Tax Credit or the dependent care credit. Parents should resolve the issue before filing to avoid rejected returns, delayed refunds and an IRS dispute.
