Qualifying Depenendents:Divorced/Separated Parents

Did you know that a qualifying child will be treated of his or her noncustodial parent if all the following apply:

1. The parents:
a. Are divorced or legally separated under a decree of divorce or separate maintenance,
b. Are separated under a written separation agreement, or
c. Lived apart at all times during the last 6 months of the year

2. The child received over half of his or her support for the year from the parents.
3. The child is in the custody of one or both parents for more than half the year.
4. A decree of divorce or separate maintenance or written separation agreement applies to 2006 provides that the noncustodial parent can claim the child as a dependent (and, in case of a pre-1985 agreement , the noncustodial parent provides at least $600 for the support of the child during the year ) or the custodial parent signs a written declaration that he or she wilol not claim the child as a dependent for the year.