Page 32 - 2020 Publication 17

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• Military service, or Fileid: … ations/P17/2020/A/XML/Cycle03/source is treated as not living with either parent that
changed after 1984 to say the non-
• Detention in a juvenile facility. custodial parent can’t claim the child night.
as a dependent, and the noncustodial
Death or birth of child. A child who was born parent provides at least $600 for the Parent works at night. If, due to a parent's
or died during the year is treated as having lived child's support during the year. nighttime work schedule, a child lives for a
with you more than half of the year if your home greater number of days, but not nights, with the
was the child's home more than half of the time If statements (1) through (4) are all true, only parent who works at night, that parent is treated
he or she was alive during the year. The same the noncustodial parent can: as the custodial parent. On a school day, the
is true if the child lived with you more than half • Claim the child as a dependent, and child is treated as living at the primary resi-
the year except for any required hospital stay dence registered with the school.
following birth. • Claim the child as a qualifying child for the
child tax credit or credit for other depend-
Example 1—Child lived with one parent
Child born alive. You may be able to claim ents. for a greater number of nights. You and your
as a dependent a child born alive during the However, this doesn’t allow the noncustodial child’s other parent are divorced. In 2020, your
year, even if the child lived only for a moment. parent to claim head of household filing status, child lived with you 210 nights and with the
State or local law must treat the child as having the credit for child and dependent care expen- other parent 156 nights. You are the custodial
been born alive. There must be proof of a live ses, the exclusion for dependent care benefits, parent.
birth shown by an official document, such as a the earned income credit, or the health cover-
birth certificate. The child must be your qualify- age tax credit. See Applying the tiebreaker rules Example 2—Child is away at camp. In
ing child or qualifying relative, and all the other to divorced or separated parents (or parents 2020, your daughter lives with each parent for
tests to claim the child as a dependent must be who live apart), later. alternate weeks. In the summer, she spends 6
met. weeks at summer camp. During the time she is
Stillborn child. You can’t claim a stillborn Example—Earned income credit. Even if at camp, she is treated as living with you for 3
child as a dependent. statements (1) through (4) are all true and the weeks and with her other parent, your
ex-spouse, for 3 weeks because this is how
Kidnapped child. You may be able to treat custodial parent signs Form 8332 or a substan- long she would have lived with each parent if
tially similar statement that he or she won’t
your child as meeting the residency test even if claim the child as a dependent for 2020, this she hadn’t attended summer camp.
the child has been kidnapped. See Pub. 501 for doesn’t allow the noncustodial parent to claim
details. the child as a qualifying child for the earned in- Example 3—Child lived same number of
Children of divorced or separated parents come credit. The custodial parent or another nights with each parent. Your son lived with
(or parents who live apart). In most cases, taxpayer, if eligible, can claim the child for the you 180 nights during the year and lived the
because of the residency test, a child of di- earned income credit. same number of nights with his other parent,
vorced or separated parents is the qualifying Custodial parent and noncustodial pa- your ex-spouse. Your AGI is $40,000. Your
child of the custodial parent. However, the child rent. The custodial parent is the parent with ex-spouse's AGI is $25,000. You are treated as
will be treated as the qualifying child of the non- whom the child lived for the greater number of your son's custodial parent because you have
custodial parent if all four of the following state- nights during the year. The other parent is the the higher AGI.
ments are true. noncustodial parent. Example 4—Child is at parent’s home
1. The parents: If the parents divorced or separated during but with other parent. Your son normally lives
a. Are divorced or legally separated un- the year and the child lived with both parents with you during the week and with his other pa-
before the separation, the custodial parent is
der a decree of divorce or separate the one with whom the child lived for the greater rent, your ex-spouse, every other weekend.
maintenance; number of nights during the rest of the year. You become ill and are hospitalized. The other
parent lives in your home with your son for 10
b. Are separated under a written separa- A child is treated as living with a parent for a consecutive days while you are in the hospital.
tion agreement; or night if the child sleeps: Your son is treated as living with you during this
c. Lived apart at all times during the last • At that parent's home, whether or not the 10-day period because he was living in your
6 months of the year, whether or not parent is present; or home.
they are or were married. • In the company of the parent, when the Example 5—Child emancipated in May.
2. The child received over half of his or her child doesn't sleep at a parent's home (for When your son turned age 18 in May 2020, he
support for the year from the parents. example, the parent and child are on vaca- became emancipated under the law of the state
3. The child is in the custody of one or both tion together). where he lives. As a result, he isn't considered
parents for more than half of the year. Equal number of nights. If the child lived in the custody of his parents for more than half
of the year. The special rule for children of di-
4. Either of the following statements is true. with each parent for an equal number of nights vorced or separated parents doesn't apply.
during the year, the custodial parent is the pa-
a. The custodial parent signs a written rent with the higher adjusted gross income
declaration, discussed later, that he or (AGI). Example 6—Child emancipated in Au-
she won't claim the child as a depend- December 31. The night of December 31 is gust. Your daughter lives with you from Janu-
ent for the year, and the noncustodial treated as part of the year in which it begins. For ary 1, 2020, until May 31, 2020, and lives with
parent attaches this written declara- example, the night of December 31, 2020, is her other parent, your ex-spouse, from June 1,
tion to his or her return. (If the decree treated as part of 2020. 2020, through the end of the year. She turns 18
or agreement went into effect after and is emancipated under state law on August
1984 and before 2009, see Post-1984 Emancipated child. If a child is emancipa- 1, 2020. Because she is treated as not living
and pre-2009 divorce decree or sepa- ted under state law, the child is treated as not with either parent beginning on August 1, she is
ration agreement, later. If the decree living with either parent. See Examples 5 and 6. treated as living with you the greater number of
or agreement went into effect after Absences. If a child wasn't with either pa- nights in 2020. You are the custodial parent.
2008, see Post-2008 divorce decree rent on a particular night (because, for example, Written declaration. The custodial parent
or separation agreement, later.) the child was staying at a friend's house), the must use either Form 8332 or a similar state-
b. A pre-1985 decree of divorce or sepa- child is treated as living with the parent with ment (containing the same information required
rate maintenance or written separa- whom the child normally would have lived for by the form) to make the written declaration to
tion agreement that applies to 2020 that night, except for the absence. But if it can’t release a claim to an exemption for a child to
states that the noncustodial parent be determined with which parent the child nor- the noncustodial parent. Although the exemp-
can claim the child as a dependent, mally would have lived or if the child wouldn’t tion amount is zero for tax year 2020, this re-
the decree or agreement wasn't have lived with either parent that night, the child lease allows the noncustodial parent to claim
Page 28 Chapter 3 Dependents