Question

All of the following are required for a noncustodial parent to claim a child as a dependent except:

Choose one answer.

	a. The parents did not live together for the last six months of the year.
	b. The custodial parent signed Form 8332.
	c. The child received over half of their support from the parents.
	d. The child lived with the noncustodial parent for at least part of the year.

Answer 1

Following are required for a noncustodial parent to claim a child as a dependent except:

d. The child lived with the noncustodial parent for at least part of the year.

Explanation (Law):-

Claiming Your Child as a Dependent Generally, because of the residency test, a child of divorced or separated parents is the qualifying child of the custodial parent. However, the child will be treated as the qualifying child (for the purposes of claiming a dependency exemption and the child tax credit, but not for the earned income credit) of the noncustodial parent if all four of the following statements are true:

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, whether or not they are or were married.

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 of the year.

4. The noncustodial parent attaches a Form 8332, or similar statement containing the same information required by the form, to his or her return. The form must be signed by the custodial parent.