According to the Federal Tax Code Section 152(e), “A custodial parent is generally entitled to the personal exemption for a qualifying child when the child:
· is under the age of 19 at the end of the tax year
· is under the age of 24 and a full-time student
· is your biological, adopted, step, foster, grandchild, niece or nephew
· has lived with you for at least half of the year
· has received more than half of his or her support from you during the year.”
In cases where the non-custodial parent wants to claim the exemption, additional requirements must be satisfied and specific documents must be attached to the return. In most cases, the custodial parent would be entitled to the tax exemption unless an agreement has been made to allow the other parent to claim the child.
If you have any questions regarding claiming your child on your tax return, contact an experienced Orange County Family Law attorney who will review your divorce decree and determine who is allowed to take the exemption.
