Divorced Parents and Tax Returns: What You Need to Know

One of the many things that should be determined during a divorce is which parent gets to claim the children on their tax returns. Since there are numerous benefits for the parent, such as getting to use the Earned Income Tax Credit, which leads to a larger tax return, it makes sense for both ex-spouses to want to take advantage of the option.
However, at Buckhead Family Law, we understand that this decision isn’t made by the parents and the courts alone; the IRS also plays an important role.
Who Gets to Claim the Children Post-Divorce on Their Tax Returns?
When going through a divorce in Georgia, the lawyers for both parents, as well as the courts, will determine who gets primary custody of the children. In some cases, it goes to the parent that the child chooses, if they’re old enough to have their opinions taken into consideration. In others, one parent is favored over the other for custody for any number of reasons, with splits like 70/30 and 60/40 being common.
According to the IRS, the parent who has primary custody, therefore is with the child most of the time, is allowed to claim them on their tax return. The problem lies with parents who have 50/50 custody. At that point, who can claim the kids? There might be a legal agreement where both parents take turns, alternating years. This is discussed during the divorce process.
How Does the IRS Determine Who the Custodial Parent Is?
There are four main criteria that the IRS uses to determine whether or not a parent can claim their child on a tax return. They are:
- How Old is the Child? – They must be either under the age of 19 at the end of the previous (tax) year or under 24 and a full-time student. Custody doesn’t really play a role in this part of the IRS criteria.
- How Are You Related? – The child must be related to you via blood, as in they are your biological kid, unless they are legally adopted by you (and you have the documentation to prove it).
- Where Do They Live? – According to the law, the child must reside with you for more than half of the year. The 50% or higher threshold is used to determine this.
- They Aren’t Filing a Joint Return with Someone Else – Another rule that doesn’t involve custody, kids under 24 or 19 (depending on criteria #1) who file a joint return with someone else, like their spouse, can’t be on their parent’s tax return.
Finally, to answer the question, the IRS knows that you’re the custodial parent when you claim the child on your tax return.
What Happens if Your Ex-Spouse Claims the Child on Their Taxes Without Permission?
Sometimes, if you and your ex-husband aren’t on the greatest of terms, there could be some confusion regarding who gets to claim your children on your tax return. When this happens, you’ll know when the IRS rejects your tax return. If your former spouse files first, the IRS will catch the duplication when they receive your return.
Thankfully, you do have recourse when this occurs. You can file a dispute with the IRS and send in the required information, such as proof of your custody arrangements.
Need a Divorce Lawyer in Georgia to Help You With Custody?
Are you worried about getting primary or main custody of your children during a divorce in Georgia? Are you wondering who would get to claim your kids on their tax returns? Are you having issues trying to get your soon-to-be former spouse to agree to a fair settlement? If so, then you need a good Georgia divorce lawyer.
At Buckhead Family Law, our legal team works diligently to meet the needs of clients getting divorced in today’s tech driven world – this means taking everything online into consideration. One thing that hasn’t changed about divorce? It is still one of the most harrowing experiences someone can go through, and we understand that. That is why we always treat our clients with grace and compassion.
Need help? We are here to assist you as you begin the next chapter of your life while ensuring that all of the loose ends are tied up in the least complicated way. Schedule a consultation today by calling 404.390.0000.