Kennedy Law Associates

The process of claiming a child as a dependent after divorce

Following a divorce in North Carolina, a child can be claimed as a dependent by only one parent per tax year. Ideally, exes will agree ahead of time on who gets to do this. Usually, it is the custodial parent. If the custodial parent wants to give the other parent the right to claim the child, this can be done with Form 8332. However, if parents disagree about who can make this claim, there could be problems.

The IRS accepts the dependent claim from the first parent who files. In the case of a conflict, the agency uses several factors to determine which parent can claim the dependent. Usually, this is the person with whom the child lives most of the time. For exes who share custody, the IRS will usually calculate their adjusted gross income and grant the claim to the person with the highest AGI. This is based on the assumption that the parent who earns more is also contributing more to the child's support.

Under the Tax Cuts and Jobs Act, the personal exemption was eliminated. However, the Child Tax Credit doubled to $2,000, and the Dependent Care Credit was retained. This makes claiming a dependent very valuable for some parents.

Whether or not they share child custody, some parents work out a plan in which they take turns claiming a child as a dependent. If the parents have two children, each one may claim one child. Parents might want to write this into their agreement along with guidelines to help ensure consistent rules between their households. Legal counsel could help a couple create a fair agreement.

No Comments

Leave a comment
Comment Information
Contact Us

Tell Us Your Story

Bold labels are required.

Contact Information
disclaimer.

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.

close

Privacy Policy

In Your Neighborhood

Are quality legal services available in your Charlotte neighborhood? Yes, our offices are located in Ballantyne, so you do not need to fight traffic driving uptown or deal with the inconvenience of paid parking decks. We are just minutes from the Ballantyne Corporate Park right off of I-485. An initial domestic consultation with Kennedy Law Associates is a positive step toward creating a roadmap to a better future.

14835 Ballantyne Village Way, Suite 225
Charlotte, NC 28277

Phone: 704-512-0619
Get Directions

Call