Claiming my son as a dependent
My son is 19 and lives with me. His father stopped paying child support last May when our son turned 19 and graduated high school. As part of our divorce agreement, my ex-husband always got to claim him as a dependent. However, since he isn't paying child support anymore I was wondering if I can now claim him. I do think that his father is still paying for his health insurance. My son did have a job over the summer and will have to file his own taxes. Can I claim my son as a dependent?
Thank you for providing a place to ask tax questions!😀
Answers
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Hi LClark44, thanks for the question.
To claim your son as a dependent, there are several tests that must be passed. In FreeTaxUSA software the questions you answer regarding your son will determine if you can claim him as a dependent.
Publication 501 has all the details.
In general, if your child is age 19 or older or age 24 or older and a student at the end of the year, then you can only claim your child as a dependent if the child made less than $4,700 during the year, and you provided over half of their support.
In the case of divorce or separation, the parent who had custody of a child for the greater part of the year (the custodial parent) almost always is entitled to claim the child as a dependent, even if the noncustodial parent is providing the money for the child's support.
If you're the parent who had custody of your child for the greater part of the year, then you can claim the Earned Income Credit, Dependent Care Credit, and Head of Household filing status, even if your divorce decree allows your ex-spouse to claim your child as a dependent or if you are allowing your ex-spouse to claim your child as a dependent.
However, a noncustodial parent can claim the child as a dependent if the custodial parent signs Form 8332 (or a similar statement if you have a pre-2009 divorce agreement), releasing his or her right to claim the child as a dependent for a single year or for multiple years.
This interactive assistant tool from the IRS can help you understand if you may claim your son on your tax return as a dependent.
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Hi—I have another question. My ex stopped paying child support in May. He says he wants to claim our son for those 5 months and then I can claim him for the other 7. Is that possible?
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No. You can't pro-rate a dependent. It's all or nothing at all.
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Hello, my question is .my daughter is 19 and out of school but still living with me can I still claim her as a dependent or at least file head of household..thanks in advance..
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I would refer you to KristineS's answer above for details and links on how to make sure your daughter qualifies as your dependent.
There are a number of requirements that need to be met in order to claim your child as a dependent. Generally speaking, if your child is over 18 and not a student, you can only claim her as a dependent if you provided more than half of her support AND she made less than $4,700 during the year.
The Head of Household filing status is typically for unmarried people who paid over half the cost of keeping up a home for a qualifying person, such as your child who lived with you. The qualifying person must have lived with you for more than half of the year. Your daughter will generally be considered a qualifying person to allow you to claim the Head of Household filing status if you can claim her as a dependent (see earlier) and she lived with you for more than half the year.
For more information on the Head of Household filing status, see Publication 501.
