Your Life

Your Life

Major life milestones often have a major tax impact. Changes in your marital status, having a baby or adopting a child can have significant impact on your taxes. This is the place to ask questions about dependents, real estate, and other various scenarios that play a significant role in what taxes you pay.

Posts: 1
Registered: ‎02-01-2018

Not Married, claiming a dependent

My daughter's father and I were never married, however we now have a visitation order in place. Included in the visitation order is a section regarding Tax Dependency. This section states that as long as he (her father) is current on child support payments as of Dec 31 of the ODD numbered tax year, he may claim her for that year. So, this year he is not current, he is multiple months behind, therefore he is not permitted to claim her, I am. Do I still need the form 8338, or does my court order serve as my right to claim her as a dependent?

Associate (Pioneer)
Posts: 84
Registered: ‎11-25-2014

Re: Not Married, claiming a dependent


Effective tax year 2009 court orders are not honored in the tax systems.  Therefore anytime you are claiming a child that you don't meet the requirements of being  the custodial parent (as defined by the tax courts), the form 8339 is required.  The tax court defines the custodial parent as the parent that child spent more nights of the year with . If you are the custodial parent, then you have a right to claim the child without the form.  The form goes to the "non custodial parent"  (Him) to file with his taxes.  You should always get EIC and head of household filing status even in years of signing away some benefits. If he is not the custodial parent, in the "odd" years, you would complete the form and pass it on to him to file with his taxes.  This is the one time that benefits for the children can be split. 

Hope this helps.