Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Dependency Exemptions

Children of Divorced or Separated Parents

Divorced or Separated Parents or Parents Who Live Apart

Special rules apply if the dependent is supported by parents who are divorced, separated, or live apart.

To determine which parent is entitled to claim the child as a dependent, refer to the Interview Tips, Table 3: Children of Divorced or Separated Parents or Parents Who Live Apart, in the Volunteer Resource Guide, Exemptions/Dependencies tab.

Click here to view the Interview Tips, Table 3: Children of Divorced or Separated Parents or Parents Who Live Apart, in the Volunteer Resource Guide, Exemptions/Dependencies tab.

Interview Tips, Table 3: Children of Divorced or Separated Parents or Parents Who Live Apart

Interview Tips, Table 3: Children of Divorced or Separated Parents or Parents Who Live Apart