Who Should Claim a Child on Taxes When Married?

If you’ve ever wondered who should claim a child on taxes when married, here’s the short answer. When you file a joint return, both parents claim the child together on one Form 1040. If you file separately, only one spouse may claim the child as a dependent for that tax year.

Understanding this distinction helps you maximize child-related tax credits, such as the Child Tax Credit and Earned Income Credit, while staying compliant with IRS qualifying child rules.

How Dependents Work When Filing Jointly vs. Separately

When you file a joint return, you and your spouse list all dependents together on one Form 1040.

If you file separately, only one parent can claim each dependent. The other parent can’t claim the same child for any credits.

Source: IRS Publication 501

Related Topic: Should I File Jointly or Separately?

IRS Qualifying Child Rules

Before claiming a dependent, make sure your child meets all five IRS qualifying child rules for relationship, age, residency, support, and joint return status.

Let’s break each one down in plain English.

Relationship Test

To claim a child as a dependent, they must be related to you in one of the following ways:

• Your biological child, stepchild, adopted child, or an eligible foster child
• A descendant of any of these, like a grandchild or great-grandchild.
• A sibling, half-sister, half-brother, stepbrother, or stepsister.
• A descendant of your sibling, such as a niece or nephew.

✅ Pro Tip: If the child was legally placed with you for adoption or foster care, they qualify the same way as a biological child — even if the adoption isn’t final yet.

Age Test

The child must be under 19 at the end of the year, or under 24 if a full-time student for at least five months.

There’s no age limit if the child is permanently and totally disabled.

Example:

Residency Test

The child must have lived with you for over half the tax year (that’s six months and one day or longer).

• Away at college
• Hospital stays
• Military service
• Vacations or summer camp

Important:

Source: IRS Form 8332

Support Test

Your child cannot have provided over half of their own support during the year.

• Money they earned from part-time work or scholarships doesn’t automatically disqualify them.
• What matters is whether you (the parent) paid for most of their housing, food, tuition, clothing, and medical expenses.

Example:

Joint Return Test

This one often trips up many parents.

• They only did so to claim a refund of withheld taxes or estimated payments, and
• They had no tax liability if they filed separately.

This rule prevents two married dependents (like young newlyweds) from double-dipping on credits.

IRS Qualifying Child Rule Recap

Why it matters:

💡 Pro Tip: If you’re unsure whether your child qualifies, use the IRS Interactive Tax Assistant to verify eligibility in minutes.

Tie-Breaker Rules When Filing Separately

When married couples decide to file separately, only one parent can claim each dependent child on their tax return. When both parents could qualify to claim the same child, the IRS tie-breaker rules decide who gets the tax benefit.

The IRS tie-breaker rules apply when both parents file separately or try to claim the same child. For most couples, this confusion disappears when you file jointly as one household. It's more straightforward and often more rewarding.

Why Tie-Breaker Rules Exist

The IRS allows only one taxpayer per dependent to prevent duplicate claims. When two parents both list the same dependent child or Social Security number on separate tax returns, the IRS system automatically rejects one of the filings until it’s resolved.

These rules apply to:

• Married filing separately (MFS) tax returns
• Divorced or separated parents
• Unmarried parents living together

If you and your spouse both claim the same dependent, expect a refund delay while the IRS sorts it out.

Rule 1: Residency Takes Priority

The first deciding factor is where the child lived for the greater part of the year.

• The parent the child lived with longer is considered the custodial parent.
• The custodial parent gets the right to claim the child as a dependent for that tax year.
• This parent also becomes eligible for related credits, such as the Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), Child and Dependent Care Credit, and possibly the Earned Income Tax Credit (EITC).

Example:

Pro Tip: Keep documents such as school records, medical bills, or lease agreements that show where the child lived for most of the year. They’re useful if the IRS ever requests proof.

Rule 2: Adjusted Gross Income (AGI) Decides the Tie

If both parents lived with the child for the same amount of time during the year — say, six months each — the next test is an income-based one.

• The parent with the higher adjusted gross income (AGI) gets to claim the dependent.
• AGI includes your total income minus allowable deductions, such as student loan interest or IRA contributions.

This rule prevents both parents from claiming the same dependent when residency is equal.

Example:

• Parent A’s AGI: $65,000
• Parent B’s AGI: $52,000

Parent A (the higher earner) is entitled to claim the child and receive any available tax credits for that dependent.

Rule 3: Support and Special Agreements When Claiming Dependents

Court orders or support agreements do not control who claims a dependent unless the custodial parent also provides Form 8332 or a similar written statement releasing the claim.

Without this form, the IRS defaults to the custodial parent, regardless of what your agreement states.

Tip: Rotating years can be smart if both parents meet the residency test equally and agree ahead of time. However, it must be formalized through Form 8332, as verbal agreements will not be upheld.

Source: IRS Pub. 501

Example: Common Scenarios and Outcomes

These rules are designed to ensure fairness and consistency, especially when parents file Married Filing Separately or have shared custody.

What Happens If Both Parents Claim the Same Child

If both parents submit tax returns claiming the same dependent:

1. The IRS accepts the first return that includes the child’s Social Security number.
2. The second return will be rejected.
3. If both are mailed in, the IRS will request documentation and may audit both filers to determine who’s eligible.

This process can delay refunds by several months, so couples must agree on who will claim dependents and the corresponding tax benefits.

Source: IRS Publication 501

Credits Affected by Who Claims a Dependent

Here’s how your filing status impacts key credits:

For Tax Year 2025, joint filers are eligible for the full Child Tax Credit, Dependent Care Credit, and education credits. Married Filing Separately filers rarely qualify for the Earned Income Credit or most education credits.

Credit phaseouts depend on your adjusted gross income. Check out the upcoming 2026 tax brackets for married filing jointly to see where your income might fall next year.

Source: IRS Pub. 970

Related Topic: Tax Benefits of Marriage

Example – Married Filing Separately Scenario

Meet Maria and Luis.

• Maria earns $70,000 and lives with their daughter most of the year.
• Luis earns $40,000 and lives separately.

Because the child resided primarily with Maria, she is the custodial parent and can claim the child along with the Child Tax Credit. Luis cannot claim any dependent credits.

This rule prevents both spouses from claiming the same child, a common cause of IRS delays and refund errors. It also applies to separated couples who share custody.

How to Decide Who Should Claim the Child

Your filing status will play a role in deciding who claims the child. If you’re filing jointly, claim all dependents together.

Pro tip: Claiming the wrong dependent can cause IRS processing delays or even block your credits for up to five years.

Learn: How to calculate your federal income taxes

What This Means for You at Tax Time

When you’re married, understanding who should claim a child on taxes can make a real difference in your refund and eligibility for key credits. The bottom line?

If you’re married filing jointly, both parents claim the child together on one return — simple, straightforward, and IRS-approved. You’ll usually qualify for the full Child Tax Credit, Earned Income Credit, and other dependent-related benefits.

If you’re married and filing separately, only one parent can claim the child as a dependent. That’s typically the custodial parent — the one the child lived with longer or who provided more than half of their financial support. Filing separately can limit certain tax credits, so it’s worth double-checking before you hit submit.

Understanding who should claim a child on taxes is just one part of a bigger picture. You can also review your paycheck settings using our guide on single vs married tax withholding to make sure your withholding matches your filing goals.

💡 Smart Tip: Use the IRS qualifying child rules to confirm your dependent eligibility before filing. Claiming the wrong dependent can delay your refund or reduce your credits for up to five years.

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