Page 27 - Individual Forms & Instructions Guide

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
details. If the dependent isn't a U.S. citizen or resident alien, ap- The noncustodial parent must include all of the following pa-
ply for an ITIN instead using Form W-7. ges from the decree or agreement.
• Cover page (include the other parent's SSN on that page).
Children of divorced or separated parents. A child will be • The pages that include all the information identified in (1)
treated as the qualifying child or qualifying relative of the through (3) above.
child’s noncustodial parent (defined later) if all of the following • Signature page with the other parent's signature and date
conditions apply. of agreement.
1. The parents are divorced, legally separated, separated un- You must include the required information even if you
der a written separation agreement, or lived apart at all times ! filed it with your return in an earlier year.
during the last 6 months of 2022 (whether or not they are or CAUTION
were married).
2. The child received over half of the child’s support for Post-2008 decree or agreement. If the divorce decree or
2022 from the parents (and the rules on Multiple support agree- separation agreement went into effect after 2008, the noncusto-
dial parent can't include pages from the decree or agreement in-
ments, later, don’t apply). Support of a child received from a pa- stead of Form 8332. The custodial parent must sign either Form
rent's spouse is treated as provided by the parent. 8332 or a substantially similar statement the only purpose of
3. The child is in custody of one or both of the parents for which is to release the custodial parent's claim to certain tax
more than half of 2022. benefits for a child, and the noncustodial parent must include a
4. Either of the following applies. copy with their return. The form or statement must release the
a. The custodial parent signs Form 8332 or a substantially custodial parent's claim to the child without any conditions. For
similar statement that they won't claim the child as a dependent example, the release must not depend on the noncustodial pa-
for 2022, and the noncustodial parent includes a copy of the rent paying support.
form or statement with their return. If the divorce decree or sep- Release of certain tax benefits revoked. A custodial parent
aration agreement went into effect after 1984 and before 2009, who has revoked their previous release of a claim to certain tax
the noncustodial parent may be able to include certain pages benefits for a child must include a copy of the revocation with
from the decree or agreement instead of Form 8332. See their return. For details, see Form 8332.
Post-1984 and pre-2009 decree or agreement and Post-2008
decree or agreement. Exception to citizen test. If you are a U.S. citizen or U.S. na-
b. A pre-1985 decree of divorce or separate maintenance or tional and your adopted child lived with you all year as a mem-
written separation agreement between the parents provides that ber of your household, that child meets the requirement to be a
the noncustodial parent can claim the child as a dependent, and U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4,
question 2; and Step 5, question 2.
the noncustodial parent provides at least $600 for support of the
child during 2022. Exception to gross income test. If your relative (including a
person who lived with you all year as a member of your house-
If conditions (1) through (4) apply, only the noncustodial pa- hold) is permanently and totally disabled (defined later), certain
rent can claim the child for purposes of the child tax credits and income for services performed at a sheltered workshop may be
credit for other dependents (lines 19 and 28). However, this excluded for this test. For details, see Pub. 501.
doesn't allow the noncustodial parent to claim head of house- Exception to time lived with you. Temporary absences by you
hold filing status, the credit for child and dependent care expen-
ses, the exclusion for dependent care benefits, or the earned in- or the other person for special circumstances, such as school,
vacation, business, medical care, military service, or detention
come credit. The custodial parent or another taxpayer, if eligi-
ble, can claim the child for the earned income credit and these in a juvenile facility, count as time the person lived with you.
Also see Children of divorced or separated parents, earlier, or
other benefits. See Pub. 501 for details.
Kidnapped child, later.
Custodial and noncustodial parents. The custodial parent is If the person meets all other requirements to be your qualify-
the parent with whom the child lived for the greater number of ing child but was born or died in 2022, the person is considered
nights in 2022. The noncustodial parent is the other parent. If to have lived with you for more than half of 2022 if your home
the child was with each parent for an equal number of nights, was this person's home for more than half the time the person
the custodial parent is the parent with the higher adjusted gross was alive in 2022. If the person meets all other requirements to
income. See Pub. 501 for an exception for a parent who works be your qualifying child but you adopted the person in 2022, the
at night, rules for a child who is emancipated under state law, person was lawfully placed with you for legal adoption by you
and other details. in 2022, or the person was an eligible foster child placed with
Post-1984 and pre-2009 decree or agreement. The decree you during 2022, the person is considered to have lived with
or agreement must state all three of the following. you for more than half of 2022 if your main home was this per-
1. The noncustodial parent can claim the child as a depend- son's main home for more than half the time since the person
ent without regard to any condition, such as payment of support. was adopted or placed with you in 2022.
2. The other parent won't claim the child as a dependent. Any other person is considered to have lived with you for all
of 2022 if the person was born or died in 2022 and your home
3. The years for which the claim is released. was this person's home for the entire time the person was alive

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