When claiming a child, the amount of support you provide usually doesn't matter. Instead, to qualify as a dependent, the child must not provide more than 1 / 2 of his or her own support for the year.
However, the child must live with you more than 1 / to the year. So, the child of divorced or separated parents is usually the qualifying child of the custodial parent.
However, the child can be the qualifying child of the noncustodial parent if all of these are true:
- One or both parents provided more than 1 / 2 the child's total support for the year.
- One or both parents have custody of the child for more than 1 / 2 of the year.
- The parents are divorced, legally separated, or lived apart at all times during the last 6 months of the year.
In the above situation, the noncustodial parent can take the dependency exemption if 1 of these is true:
- The custodial parent gives up the exemption by signing a Form 8332: Release / Revocation of Release of Claim to Exemption for Child by Custodial Parent. The noncustodial parent must attach the Form 8332 to the return.
- A pre-1985 agreement says that the noncustodial parent can claim the exemption. The noncustodial parent has provided at least $600 of the child's support.
- The noncustodial parent attaches to the return certain pages of an agreement that took effect from 1985–2008. The agreement must say:
- That the noncustodial parent can claim the child
- Which years the noncustodial parent can claim the child
- That the custodial parent won't claim the child for those years