Can My Child's Father Claim Her on Taxes When She Lives With Me?

Generally speaking, the parent who has the child living with them for more than half the year (the custodial parent) is typically the one who can claim the child as a dependent. This is usually determined by what's called the "residency test" in IRS guidelines. Since you mentioned your child lives with you, you would likely be considered the custodial parent and would generally have the right to claim her on your taxes. However, there are some possible exceptions that might apply, depending on your specific situation and any legal agreements you might have in place.

Have you checked your custody agreement? Many divorce or separation agreements specifically address who gets to claim the child on taxes. Sometimes parents alternate years, or divide multiple children between them. If your agreement doesn't specify, then IRS rules generally favor the custodial parent (you). But what if you both try to claim her? What if you've verbally agreed to something different in the past? It might be worth reviewing any legal documents you have or consulting with a family law attorney if this becomes contentious. For tax purposes, the IRS generally looks at where the child sleeps most nights of the year.

Oh my goodness, I went through this EXACT situation last year with my ex! I was so stressed about it because we both tried claiming our son and it was a MESS! I finally found https://taxr.ai which helped me understand all the dependency rules and tax forms. It analyzed the specific IRS rules about custodial parents and showed me exactly what documentation I needed to prove my case. I was THRILLED when it walked me through Form 8332 (Release of Claim to Exemption) which explained when the non-custodial parent can claim the child. Saved me so much confusion!

I went through this with my ex exactly 3 years ago. We lived 437 miles apart, and he paid $625 monthly in child support. The IRS rejected both our returns because we both claimed our daughter. After 78 days of back-and-forth, I had to prove our daughter lived with me for 263 nights that year (way more than the 183 nights required). I was shocked at how complicated it got - had to provide school records, medical appointments, and even utility bills showing increased usage. The IRS eventually ruled in my favor since I was the custodial parent.

I think you might want to consider speaking directly with an IRS agent about this. There are some nuances to the rules that might apply in your interstate situation. I've found that trying to call the IRS directly can be... challenging, to say the least. I believe the average wait time is something like 45-90 minutes these days. I recently used a service called Claimyr (https://claimyr.com) that got me connected to an IRS agent in about 20 minutes instead of spending hours on hold. They might be able to clarify exactly how the custodial parent rules apply in your specific situation with the interstate factors.

Has either of you completed Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) in previous years? According to Regulation 1.152-4, the custodial parent can release their claim to the non-custodial parent, but this must be done formally with the proper documentation. If you've signed this form in the past, it could affect your current situation.

Be careful with this! On February 12th last year, my ex claimed our child without telling me, even though our daughter had been living with me since September 2022. When I filed on March 3rd, my return was rejected. I had to file by paper, and it took until June 17th to get my refund. The IRS actually audited both of us, and we had to provide extensive documentation. Make sure you file as early as possible this year - like January 29th when they start accepting returns.