Here’s what HIVE AI had to say about “How do I determine who qualifies as my dependent for 2025, especially with shared custody or support situations?”:
Step 1: Decide whether the person is a qualifying child or a qualifying relative
A dependent must be either a qualifying child or a qualifying relative. 4
Step 2: If it’s a child, apply the qualifying child tests (shared custody usually lands here)
A child generally qualifies as your qualifying child if the relationship, age, residency, support, and joint return tests are met. In shared custody situations, the residency test is typically the deciding factor (where the child lived). 4
Shared custody: who is the custodial parent (default “winner”)
For federal tax purposes, the custodial parent is the parent the child lived with for the greater number of nights during the year. If the child lived with each parent the same number of nights, the custodial parent is the parent with the higher adjusted gross income (AGI). 5
Tie-breaker rule if more than one person could claim the child
If a child could be a qualifying child of more than one taxpayer, the law uses tie-breaker rules to determine who is treated as entitled to claim the child (unless others are ineligible or don’t claim). One key tie-breaker is the parent with whom the child lived longer during the year; if equal, the parent with the higher AGI. 1
Step 3: Special rule that can let the noncustodial parent claim the child (Form 8332 release)
Even if the custodial parent is the default claimant, a child can be treated as the qualifying child/qualifying relative of the noncustodial parent if the “children of divorced or separated parents (or parents living apart)” rule applies and the custodial parent signs a written declaration (typically Form 8332) releasing the claim, and the noncustodial parent attaches it to their return. 6
Important limitation: Form 8332 generally transfers the ability to claim the child for the child tax credit / additional child tax credit / credit for other dependents, but it does not transfer head of household filing status, earned income credit, or the child and dependent care credit. 7
Also, the release must be unconditional (for example, not conditioned on payment of support) and the noncustodial parent must generally attach it each year it applies. 6
Step 4: If the person is not a qualifying child, test for qualifying relative (support is central)
A qualifying relative must meet the general dependent rules and pass additional tests (including that they are not anyone’s qualifying child, meet relationship/household requirements, meet the gross income limit, and meet the support test). 4
Multiple support situations (common with parents/relatives)
If no one person provides more than half of a person’s support, the Code allows a multiple support agreement: if you provide more than 10% and the other eligible supporters (who each provided more than 10%) sign written declarations agreeing not to claim the person, you may be treated as meeting the “over half” support test. 2
In practice, Form 2120 is used to identify the other eligible people and confirm you have their signed waivers. 3
Step 5: A practical way to confirm your conclusion
The IRS “Whom may I claim as a dependent?” interview is designed to walk through these dependency rules, including support and multiple support agreements. 8
Sources
1 – IRC § 152(c)
2 – IRC § 152(d)
3 – IRS – Form 2120 Multiple Support Declaration
4 – Dependents
5 – Claiming a child as a dependent when parents are divorced, separated or live apart
6 – Publication 504 (2025), Divorced or Separated Individuals
7 – Dependents 3
8 – Whom may I claim as a dependent?
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