It’s a common question for divorced parents or families sharing financial responsibilities: Can you split a dependent between tax returns?
In most cases, the answer is no. The IRS generally allows only one taxpayer to claim a specific dependent per tax year. However, there are nuances regarding which benefits can be shared.
The “One Dependent, One Return” Rule
A dependent can only be listed on one tax return for the year. This rule applies to both qualifying children and qualifying relatives.
You cannot “split” a dependent by claiming different portions of the same person on multiple returns. For example, one parent cannot claim the child as a dependent to lower their taxable income while the other parent claims the Child Tax Credit.
Divorced or Separated Parents: What Tax Benefits Can Be Split?
While you cannot split the dependent itself, the IRS allows certain tax benefits to be separated between parents if specific requirements are met.
Typically, the custodial parent (the parent the child lived with for the majority of the year) claims the child. However, the custodial parent can “release” the claim for the Child Tax Credit to the noncustodial parent by signing IRS Form 8332.
What the Noncustodial Parent Gets (with Form 8332):
- The Child Tax Credit
- Credit for Other Dependents
What the Custodial Parent Retains:
- Head of Household filing status
- Earned Income Tax Credit (EITC)
- Child and Dependent Care Credit
IRS Tie-Breaker Rules: Who Wins the Claim?
If two taxpayers mistakenly claim the same dependent, the IRS uses tie-breaker rules to determine who is eligible. The IRS prioritizes claims in this order:
- Parents over non-parents.
- The parent the child lived with the longest.
- The parent with the higher Adjusted Gross Income (AGI) (if the child lived with both parents for an equal amount of time).
- The person with the highest AGI (if no parent is claiming the child).
Can You Alternate Years Claiming a Dependent?
Yes. While you cannot split a dependent in the same year, it is common for parents to alternate years. For example, one parent claims the child in even years, and the other claims them in odd years. This is a standard practice in many divorce decrees, provided IRS eligibility requirements are met each year.
Can You Split a Qualifying Relative?
For qualifying relatives (like an aging parent), the rules are strict. Only the person who provides more than 50% of the dependent’s support can claim them. Even if multiple siblings contribute to a parent’s care, they must decide which one person will claim the dependent.
