Separated parents with 2 dependants. Can each parent make a claim for an eligible dependent?

MichaelWoods · ‎March 18, 2024

I have seen similar threads but couldn't find the answer for this question

My clients have separated Feb 2023. They have 2 children. Can each parent make a claim for an eligible dependent. As a bit of background, They share custody 50/50, there are no support payments made from either end, and there is no written agreement (they have not got that far yet)

All the research that I have found is that separated parents can claim one child, and they can alternate this claim for future tax years

Any feedback on this subject would be appreciated

janisbossenberry · ‎March 18, 2024

This is what my reference said in 2016. You should just confirm that there has been no change since then, but I do not believe there has been:

"Where two children spend part of the year with each parent, or each of them spends the whole year with one of them, and no child support is paid, each parent may claim the eligible dependant amount for one of the children."

If there is only one child, they can alternate years or one can claim, but not both.

MichaelWoods · ‎March 18, 2024

This is great..Can i ask what your reference was? This was my understanding as well, and I looked high and low for a confirmation of this on line, and could not find this anywhere

Sunny81 · ‎March 19, 2024

I had a similar situation once and was told to look at the custody agreement because each parent wanted to claim once child to get Equivalent to Spouse credits. Contract said kids stay with mom so dad did not get any credits. Try looking into agreement.