Who may claim a child as dependent in case of separation or divorce?

Proposed regulations address definition of dependent for divorced, separated parents

CCH recently reported:

“The IRS has issued proposed regulations to clarify which parent may claim a child as a dependent in cases of divorce, legal separation or when the parents of the child live apart at all times during the last six months of the calendar year. Several employee benefits are impacted by the definition of dependent in Code Sec. 152, including health plans, HSAs, dependent care assistance plans and some fringe benefits.”

For further information please visit www.irs.gov or the links below.

Tax information for Non Custodial parents

Tax filing instructions