Who you can claim affects filing status, credits and the size of a refund. The rules are specific and they are not about who loves the child most.
The general tests
- Relationship — how the person is related to you.
- Age — with different rules for students and for those permanently disabled.
- Residency — how much of the year they lived with you.
- Support — how much of their support you provided.
- They cannot be claimed by someone else, and generally cannot file a joint return.
When two people claim the same child
The second return filed is rejected electronically. That is the usual way people find out.
It is resolved by tie-breaker rules rather than by agreement between the parties, and the IRS may ask for documentation showing where the child lived.
Documentation worth keeping
- School records showing the child's address.
- Medical records.
- Childcare provider records.
- Anything establishing where the child lived during the year.
A written agreement between parents does not override the tax rules on its own. There is a specific form for releasing a claim, and it has to be completed correctly.
Other dependents
Dependents are not only children. A qualifying relative — a parent, an adult family member you support — may also qualify, under different tests.
Ask before you file
This is one of the most common places a return goes wrong. Call (432) 257-7547 or come by 700 C Andrews Hwy in Midland. We work in English and Spanish.
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