My Ex Claimed the Kids on His Taxes When It Was My Year to Claim Them

If you and your ex share children, a question you might have around tax season is, “what happens if both parents claim a child on taxes?” Although your divorce decree should specify which parent gets to claim the dependent tax deduction, it’s not uncommon for disputes to arise regarding this matter. Importantly, if both parents claim the deduction, the IRS will reject the second filing — even if it was filed by the custodial parent.

Who is Allowed the Dependent Tax Deduction?

The dependent tax deduction is typically filed by the custodial parent. But it’s essential to verify that you are able to claim the deduction under the IRS’s guidelines. The IRS has its own rules concerning who qualifies as a dependent — and which parent gets to claim the tax deduction.

In order to claim the IRS deduction, the following criteria must be met:

• The child must be related to you — The child can be your biological child stepchild, foster child, or adopted child.
• The child must be under 19 — To claim your child on your taxes, they must be under the age of 19. But if they are a full-time student, they can be under 24. If the child is totally and permanently disabled, there is no age limit.
• The child must live with you — The child must reside with you for more than half the year.
• The child must be financially supported by you — You must provide the child with more than half their financial support.

While the child’s residency is usually determinative of which parent is entitled to file the deduction, there is an exception to the IRS’s criteria for divorced parents. The custodial parent can enter into a stipulation with the non-custodial parent, and agree to allow them to claim the child. However, it’s important to be aware that a divorce decree cannot be enforced by the IRS. In order to relinquish the claim, the custodial parent would need to file Form 8332 with the IRS.

If custody is shared 50-50, and the child spends the same amount of time with each parent, the parent with the higher adjusted gross income would be eligible to claim the deduction under the IRS’s rules.

What Happens if Both Parents Claim a Child on Taxes?

Only one parent at a time is permitted to file the dependent tax deduction. If your ex and you both file a tax return claiming your child as a dependent, you might wonder, “what happens if both parents claim a child on taxes?” Specifically, if a parent e-files a tax return with a child’s tax ID number, the IRS will reject any subsequent e-filed return claiming the same child — even if the return filed first was amended to remove the dependent. Any subsequent returns that are e-filed in the same tax year would need to be paper filed. If neither parent corrects the error, the IRS may audit one or both of their returns.

Beginning in tax year 2025, the IRS will accept a second tax return claiming the dependent if the first taxpayer includes their Identity Protection Personal Identification Number. Although this doesn’t necessarily mean that the person filing the second return would be entitled to claim the child, their e-filed return would not be outrightly rejected.

How Can Parents Resolve Disputes Regarding the Dependent Deduction?

If your ex filed their tax return and claimed your child as a dependent when you believed you were entitled to do so, first check your divorce decree to see whether there are any provisions addressing this matter. In the event your ex made an error in filing for the dependent tax deduction, you may be able to reach an amicable resolution. Possible solutions in such cases may include the following:

• Asking your ex to refile their taxes
• Alternating the tax years the child can be claimed
• Allowing each parent to claim a different child if you have more than one
• Requesting monetary payment from your ex to make up for the difference
• Allowing the parent who contributes more toward the child’s care to claim the deduction

The IRS’s rules regarding the dependent tax exemption are in place to ensure fairness. If parents cannot agree who is permitted to claim the child, the IRS will use the information it has to make the determination for them. Nevertheless, parents can ultimately decide between themselves who will get to claim the child. It’s essential to have a discussion with your ex to avoid any issues when it is time to file your taxes. Mediation can often be useful to facilitate communication and help you and your ex reach an agreement that works for everyone — and is in the best interests of your children.

Contact an Experienced Maryland Divorce Attorney

If you are wondering, “what happens if both parents claim a child on taxes,” it’s vital to consult with both a tax professional and a knowledgeable divorce attorney who can best advise you. While an accountant or tax advisor can explain the potential tax implications, a divorce attorney can assist you with working out a settlement agreement regarding custody and financial matters. At the Law Office of Shelly M. Ingram, our Fulton, Maryland divorce attorneys are committed to providing our clients with trusted legal services for a broad scope of divorce and family law matters. Trained in collaborative divorce, mediation, and traditional divorce litigation strategies, we work diligently to achieve a positive outcome in every case.

To schedule a confidential consultation with an experienced Maple Lawn divorce attorney, call us at (301) 658-7354 or contact us online.