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궁금자님이 2013-02-25 13:54:02.0에 쓰신글
> 궁금해서 여쭙니다.
>
>10살 아이를 세금공제 받으려고 합니다.
>이혼해서 제가 데리고 삽니다.
>여름방학과 크리스마스때 방문하구요.양육비 받습니다.
>세금공제를 제가 신청하려고 했는데 상대방이 먼저 신청 했다고 합니다.
>이럴땐 어떻게 해야 하나요?
>누가 신청할수 있는 권리가 있나요?
>제가 신청하면 irs 문제가 되나요?
>
>부탁드립니다.


“이혼해서 제가 데리고 삽니다. 여름방학과 크리스마스때 방문하구요.양육비 받습니다. 세금공제를 제가 신청하려고 했는데 상대방이 먼저 신청 했다고 합니다.  이럴땐 어떻게 해야 하나요? 누가 신청할수 있는 권리가 있나요? “=======-===>Please REMEMEBER: In the case of divorced, separated, only one parent can claim each child as a dependent. Typically, it is the custodial parent who is legally able to claim his or her child as a dependent. As long as  you are the custodial parent of your one child (age 10) as stated in court papers, then, you can claim the child as your dependent on your returnUNLESS you, as a custodial parent,  forfeit your  right to claim the child as dependent by filing a form 8332.A custodial parent is the parent who has either sole physical custody of the child or the parent with whom the child resides for a majority of the time. Although courts often give two parents who are both fit parents joint custody of the child, the court may refer to the parent with the larger timeshare with the child as a custodial parent at times in court documents and during hearings.. In cases where custody is shared equally, the IRS uses what are known as "tiebreaker rules for claiming dependents" to determine which parent is eligible to claim the children as dependents.



제가 신청하면 irs 문제가 되나요?”========> As described above;as long as you are a custodial parent , yo can claim the child on your return. For more info please contact a CPA/EA in your local area for your fed/state returns.