Child Support

questions & answers

Question: Does payor have the right to claim child on taxes if he is past due on child support?

Answer:

AZLawHelp Question 22057:

Generally, only one person may claim all the child-related tax benefits for a child, including the dependency exemption, the child tax credit, the dependent care credit, the exclusion for dependent care benefits, head of household filing status, and the EITC. 

The exception is the special rule for divorced or separated parents or parents who live apart for the last 6 months of the calendar year. Under this special rule, the noncustodial parent may claim the dependency exemption for a child if the custodial parent releases the exemption. Also, the noncustodial parent may claim the child tax credit if the other requirements for the child tax credit is met.
Only the custodial parent may claim the dependent care credit.http://www.irs.gov/publications/p503/ar02.html#en_US_2013_publink1000203267

Usually, only the custodial parent may claim the EITC, because the child must meet the residency test for qualifying child, that is, the child must live with the parent for more than six months of the year except for temporary absences. http://www.irs.gov/publications/p503/ar02.html#en_US_2013_publink1000203267

A noncustodial parent may not treat a child as a qualifying individual for purposes of the credit, even if the noncustodial parent may claim an exemption for the child. For more information on divorced or separated parents or parents who live apart at all times during the last six months of the year. Refer to Child of Divorced or Separated Parents or Parents Living Apart in Publication 503,Child and Dependent Care Expenses.http://www.irs.gov/publications/p503/ar02.html#en_US_2013_publink1000203267