I have a son who is 13 months old. His mother and I were never married and we separated when he was one month old. We have never been to court for custody or anything, and we pretty much equally split the time with him. Given our arrangement, I was wondering who should claim the child on their taxes, or can we both?
Because you haven’t been married and there is no custody or support order, the test as to who can claim the child as a dependent is whichever party provided more than 50% of support for the child during the tax year in question. This test is based on support, not time. I would suggest meeting with a tax professional to discuss your options.
Nancy R. Shannon, a Nebraska native, is an Associate Attorney in the Omaha, Nebraska office of Cordell & Cordell, P.C. She is licensed in the state of Nebraska where her primary practice is exclusively in the area of domestic relations. Ms. Shannon received her Bachelor of Arts degree from Doane College and her Juris Doctor from University of Nebraska – Lincoln, where she was a finalist in a Moot court competition and active in Client Counseling activities.