Who Claims a Child on Taxes After a Custody Case?

The IRS usually gives the most tax benefits to the custodial parent. But there are ways to change the default rule.

When parents divorce or separate, the law allows only one of them to claim their child as a tax dependent. By default, the IRS gives this right to the custodial parent—that is, the parent with whom the child lives for more than half of the year. But there are ways to change the default rule and give child-related tax benefits to the non-custodial parent.

Choose your state from the list below to learn:

• How Recent Changes to Federal Tax Law Affect Divorced or Separated Parents
• Which Parent Gets the Child Tax Credit After a Divorce
• When a Non-Custodial Parent Can Claim the Child Tax Credit
• Who Claims a Child on Taxes When Parents Have Joint Custody
• How the Child Tax Credit Works

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