Legal Question in Tax Law in Illinois

I'm finalizing a shared (50/50) custody MSA in Illinois. It is currently written that I (Petitioner) am entitled to claim the child as dependent for Federal and State income taxes. My wife (Respondent) can claim head of household. Can we both claim head of household, yet only one of us (me) actually claim our one child? I do have the higher AGI and per the IRS am entitled to the exemption.


Asked on 2/06/14, 9:22 am

1 Answer from Attorneys
Virginia Prihoda Law Offices of Virginia Prihoda

You should be aware that according to IRS rules, the custodial parent is presumed to have the authority for the dependency deduction unless the non-custodial parent has a Form 8332 attached to the non-custodial parent's tax return (irrespective of what the state court order says). The non-custodial parent who has a Form 8332 can, if otherwise eligible, claim the child tax credit and any applicable education credits. The custodial parent can claim head of household status, take a dependent care credit, and utilize the earned income tax credit. To claim head of household status, the person claiming that status must provide a household which is the principal place of abode of the child.

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Answered on 2/06/14, 9:50 am


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