How do you claim a child if you agree with your ex-spouse to claim him 6 months and he claims him the other 6 months of the year?
The dependency exemption can not be split. The parents need to decide who will claim the child. The parent relinquishing the dependent should sign a Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, provide it to the claiming parent, and thus authorizing him or her to claim the exemption. The claiming parent would then need to attach the Form 8332 to his or her tax return. Please be aware that if you relinquish the exemption, you are also relinquishing eligibility for the Child Tax Credit.
In the absence of a Form 8332, the special rule for children of divorced or separated parents usually gives the dependency exemption to the custodial parent (the parent who has custody for the larger part of the year). Under the special rule, the parent who had custody of the child for the greater part of the year (the custodial parent) is generally treated as the parent who provided more than half of the child's support. This parent is usually allowed to claim the exemption for the child if the other exemption tests are met. However, the noncustodial parent may be treated as the parent who provided more than half of the child's support if certain conditions are met.
Refer to Publication 501 (PDF), Exemption, Standard Deduction, and Filing Information or Publication 504 (PDF), Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents.
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