Claiming Child When Divorced

Updated for filing 2024 tax returns

Who gets to claim dependents when you’re divorced? 

Claiming a dependent child can provide or increase certain breaks, including child or dependent tax credits, the Earned Income Credit, and a more favorable filing status; however, being divorced or legally separated can make it difficult to determine who can claim dependents. 

What is the difference between custodial and noncustodial parents? 

It’s most common for the custodial parent – the one the child spends more than half the year with – to claim the dependent. The noncustodial parent, however, may claim the dependent if a divorce or separation decree or a written declaration from the custodial parent says the noncustodial parent may claim the dependent. 

What are the tiebreaker rules to determine which divorced spouse is the custodial parent? 

Divorced parents might find it difficult to determine who the custodial parent is if the divorce papers don’t specify. The tiebreaker rules say the custodial parent is: 

• The parent who has the child for the most nights 

• The parent with the highest Adjusted Gross Income if the child spends an equal number of nights with both parents 

Feel good about your taxes with 1040.com

Custody may be complicated, but at least filing your tax return is easy when you file with 1040.com. We make claiming your dependents straightforward and simple so you can feel good about filing your taxes.

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Also see:

Who Can You Claim as a Dependent?

Child Tax Credits

Child and Dependent Care