Can both parents claim child as dependent
Published on October 03, 2025
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Can both parents claim the same child?
No. The IRS only lets one taxpayer claim a child per year. If both parents file separate returns and claim the same child, the IRS applies tie-breaker rules to determine who gets the tax benefits.
Normally, the parent who gets to claim the child would be the custodial parent. That’s the person the IRS will recognize. A custodial parent also unlocks most of the child-related tax benefits.
But figuring out who counts as the custodial parent isn’t always straightforward, especially when parents live apart or in different countries.
Who is considered the custodial parent?
IRS definitions state that the custodial parent is the parent the child lived with for the majority of the time during the tax year.
This definition may differ from what family courts use. A divorce decree might grant legal custody to one parent, but if the child lived more with the other parent, the IRS will treat that parent as the custodial parent for tax purposes.
Here’s the tricky part: If a child spends the same number of nights with each parent, the IRS applies tie-breaker rules to decide who can claim the child.
How do the IRS tie-breaker rules work?
When more than one person claims the same child, the IRS uses tie breaker rules, a step-by-step priority system to decide who can claim the child.
IRS tie-breaker rules:
- Parent vs. non-parent: If one claimant is a parent and the other isn’t (say, a grandparent), the parent wins.
- Both parents: If both parents file, the IRS looks at where the child actually lived. The parent with more nights wins.
- Equal custody: If the child lived with each parent the exact same number of nights, the tie goes to the parent with the higher Adjusted Gross Income (AGI).
- Neither parent: Sometimes, no parent qualifies (maybe the child didn’t live with them long enough). In that case, the highest-income relative who can claim the child wins.
Bottom line: The IRS always prefers a parent over anyone else, then the parent with more time, then the parent with higher income. Only when no parent qualifies does another relative get a chance.
Example: If your child spends 200 nights with you in London and 165 nights with the other parent in New York, you’re the custodial parent, even if the other parent pays more expenses.
Why does this matter?
The custodial parent usually has the right to claim tax benefits tied to the child unless they release that right to the other parent.
When can a non-custodial parent claim a child?
Normally, a non-custodial parent cannot claim a child unless the custodial parent signs Form 8332 to release the dependency claim. This release may cover one year, multiple years, or remain in effect until it is revoked.
Form 8332, which is a written release the custodial parent signs, allows the non-custodial parent to claim certain credits. With this release, the non-custodial parent can claim the Child Tax Credit or Credit for Other Dependents.
However, the custodial parent always keeps the right to:
You could get $1,700 in Child Tax Credit. Try our free calculator.
Can US expats claim their child as a dependent while abroad?
Yes. Living abroad does not prevent your child from being claimed as a dependent. The IRS applies the same qualifying child tests worldwide:
- Citizenship: The child must be a US citizen, US national, or resident alien. Children adopted abroad can qualify if they have the proper US residency or citizenship status.
- Relationship: Must be your child, stepchild, foster child, sibling, step-sibling, or a descendant of any of these (such as a grandchild, niece, or nephew).
- Age: Under 19 at the end of the year, or under 24 if a full-time student for at least five months of the year, or any age if permanently and totally disabled.
- Residency: Must live with you for more than half the year. Time abroad with the custodial parent counts toward the residency test. Exceptions exist for temporary absences.
- Support: The child cannot have provided more than half of their own financial support during the year.
What if the second parent files a return claiming the same child?
Here’s where it gets complicated:
- Paper-filed return: Both returns are usually processed initially. Afterward, the IRS sends notices to both parents, instructing them to resolve the issue. If they cannot, the IRS applies the tie-breaker rules.
- E-filed return: Starting with the 2025 filing season, the IRS will accept an e-filed return even if a dependent was already claimed on another return, but only if the filer includes a valid Identity Protection PIN (IP PIN). Without the IP PIN, the IRS will reject the second electronic filing, and the taxpayer would have to file on paper.
Important! This update is specific to situations involving duplicate dependent claims. It does not mean that every “second” e-filed return automatically requires an IP PIN.
So, technically both returns might “go through,” but eventually one claim will get denied, and the tax benefits clawed back. In this instance, it’s better to sort it out earlier and amend your US tax return.
What tax benefits can expat parents claim?
Expats may claim most of the same child-related tax benefits as parents in the US, including:
- Child Tax Credit (CTC): Worth up to US$2,200 per child under 17 in 2025. But you can claim the refundable portion (ACTC) of up to US$1,700 per child abroad. Income phase-out begins at US$200,000 (single) or US$400,000 (married filing jointly).
- Head of Household status: Available to custodial parents abroad if they meet all requirements.
- Credit for Other Dependents (ODC): This is available when your child doesn’t qualify for the CTC and ACTC (for example, over 17, or doesn’t have an SSN).
FAQs
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Do US expats qualify for child tax credit with a dependent abroad?
Yes, US expats can claim the Additional Child Tax Credit (ACTC) for a child abroad if the child meets the IRS dependency tests and has a valid SSN. For 2025, the refundable portion is worth up to US$1,700 per child.
However, if you use the Foreign Earned Income Exclusion (Form 2555), you can’t take the refundable portion. Many expats instead use the Foreign Tax Credit (Form 1116) to keep refund eligibility.
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What happens if parents can’t agree on who claims the child?
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Can both parents split the benefits?
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Does receiving foreign child benefits affect US eligibility?
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