回复：分居-离婚后，不跟孩子生活，如何在报税上，让孩子成为DEPENDENT？

Old Cat is right. Theoretically if the child lives with his mother she should be the one claiming him as a dependant, even if you pay child support. In another word, only the custodial parent can claim the child as dependant. There are exceptions. The custodial parent can sign a release form 8332 so that the non-custodial parent can claim tax credit for the child. You must do it every year. The other possibility is that the if both of you fail to provide more than 50% of the support, either can claim the child as dependant but not both.

Bottom line is that only one parent can claim dependant and normally is the custodial parent. I have seen judges in state court to order parents to alternate in claiming dependant. This is dangerous since a state court decision will be pre-empted by federal tax laws.

所有跟帖： 

• 为什么说This is dangerous -Leo爸- ♂ (211 bytes) () 10/22/2010 postreply 11:16:56

• 回复：为什么说This is dangerous -apt- ♂ (303 bytes) () 10/22/2010 postreply 12:17:04

• 谢谢你的回答。你意思是，谁拿physical custoday，谁报dependent. -明知顾问- ♂ (331 bytes) () 10/22/2010 postreply 11:46:41

• 回复：谢谢你的回答。你意思是，谁拿physical custoday，谁报dependent. -apt- ♂ (158 bytes) () 10/22/2010 postreply 12:19:40

• So you mean, the court won't dictate the how we do our taxt retu -明知顾问- ♂ (270 bytes) () 10/22/2010 postreply 14:16:34