Page 1: Understanding Split Custody and Taxes
When parents get divorced or separated, they often share custody of their child. This is called split custody. In a split custody arrangement, the child might live with each parent for an equal or nearly equal amount of time. But tax season brings up an important question:
Who gets to claim the child in a split custody arrangement?
Even if both parents care for the child, only one parent can claim them as a dependent on their tax return each year. Claiming a child can bring big tax savings, like:
- The Child Tax Credit
- Earned Income Tax Credit (EITC)
- Head of Household filing status
So, how do you know who gets this benefit?
Page 2: The IRS Rules for Claiming a Child
The IRS has clear rules to help answer: Who gets to claim the child in a split custody arrangement? In general, the parent with whom the child lives the most nights during the year is called the custodial parent. That parent usually gets to claim the child.
Here are some technical points:
- The IRS counts overnight stays. If a child sleeps at Mom’s house more nights than at Dad’s, then Mom is the custodial parent.
- If the child spends exactly 50/50 time with both parents, then the parent with the higher adjusted gross income (AGI) gets to claim the child.
- Parents cannot both claim the child in the same year. This can trigger an IRS audit and delay refunds.
- A noncustodial parent can only claim the child if the custodial parent signs IRS Form 8332 or a similar statement saying it’s okay.
Still wondering, who gets to claim the child in a split custody arrangement? Keep reading—agreements and communication play a big role.
Page 3: Agreements and Special Situations
Sometimes, parents make their own agreement about who will claim the child. This is often written in a divorce decree or custody order. For example:
- One parent claims the child in even-numbered years
- The other parent claims the child in odd-numbered years
This can work—but only if the IRS rules are followed too. Even with a court order, the IRS still looks at who the child lives with the most unless the proper forms (like Form 8332) are filed.
Let’s look at a few special cases:
1. Shared Custody with Equal Time
If both parents have the child 182.5 nights each, the parent with the higher income gets to claim the child, unless the other parent is given the right through a signed release.
2. More than One Child
Parents may decide to split children. For example, one parent claims one child, and the other claims the second. But each child must have lived more nights with the claiming parent or had a signed release filed.
3. No Written Agreement
If there’s no legal or signed agreement, the default rules apply. The parent who had the child the most overnights gets to claim.
Final Thoughts
So, who gets to claim the child in a split custody arrangement? The answer depends on:
- Where the child sleeps the most
- Which parent has the higher income (in a 50/50 split)
- If a signed Form 8332 or court-approved agreement is in place
To avoid mistakes, both parents should:
- Keep a record of overnight stays
- Talk ahead of tax season
- Consider filing Form 8332 if they agree to share claiming rights
In 2025, the IRS continues to focus on clear records and agreements. Filing correctly helps parents avoid delays and keep more of their refunds.
