A Child Of Divorced Parents Can Be A Dependent Of Both For Limited Purposes
the Service says
If a noncustodial parent wants to claim the child as a dependent for health savings account purposes, he can do so, even though the custodial parent doesn't release the exemption.
Similar rules also apply for employer medical plans, medical savings accounts and fringe benefits.
But the Service makes clear that both spouses are not able to claim dependency exemptions for the same child.
Internal Revenue Service
If a noncustodial parent wants to claim the child as a dependent for health savings account purposes, he can do so, even though the custodial parent doesn't release the exemption.
Similar rules also apply for employer medical plans, medical savings accounts and fringe benefits.
But the Service makes clear that both spouses are not able to claim dependency exemptions for the same child.
Internal Revenue Service
posted by Milt Baker CPA | 8:09 PM
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