Definitions and Special Rules

Adopted child

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Adoption taxpayer identification numbers (ATINs)

If you have a dependent who was placed with you for legal adoption and you do not know the dependent’s SSN, you must get an ATIN for the dependent from the IRS. See Form W-7A for details. If the dependent is not a U.S. citizen or resident alien, apply for an ITIN instead using Form W-7 Application for Taxpayer Identification Number for Pending U.S. Adoptions.

Children of divorced or separated parents

A child will be treated as the qualifying child or qualifying relative of the child’s noncustodial parent (defined later) if all of the following conditions apply.
1The parents are:
•divorced
•legally separated
•separated under a written separation agreement or
•lived apart at all times during the last 6 months of 2024 (whether or not they are or were married)
2 The child received over half of the child’s support for 2024 from the parents (and the rules on Multiple support agreements, later, do not apply). Support of a child received from a parent's spouse is treated as provided by the parent.
3 The child is in custody of one or both of the parents for more than half of 2024.
4Either of the following applies.
aThe custodial parent signs Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent or a substantially similar statement that they will not claim the child as a dependent for 2024, and the non-custodial parent includes a copy of the form or statement with their return.

If the divorce decree or separation agreement went into effect after 1984 and before 2009, the non-custodial parent may be able to include certain pages from the decree or agreement instead of Form 8332.

See Post-1984 and pre-2009 decree or agreement and Post-2008 decree or agreement.
bA pre-1985 decree of divorce or separate maintenance or written separation agreement between the parents provides that the non-custodial parent can claim the child as a dependent, and the non-custodial parent provides at least $600 for support of the child during 2024.
If conditions (1) through (4) apply, only the non-custodial parent can claim the child for purposes of the child tax credits and credit for other dependents (lines 19 and 28).

However, this does not allow the non-custodial parent to claim
•head of household filing status
•the credit for child and dependent care expenses
•the exclusion for dependent care benefits or
•the earned income credit
The custodial parent or another taxpayer, if eligible, can claim the child for the earned income credit and these other benefits. See Publication 501 Dependents, Standard Deduction, and Filing Information for details.

Custodial and non-custodial parents

The custodial parent is the parent with whom the child lived for the greater number of nights in 2024. The non-custodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. See Publication 501 Dependents, Standard Deduction, and Filing Information for an exception for a parent who works at night, rules for a child who is emancipated under state law, and other details.

Post-1984 and pre-2009 decree or agreement

The decree or agreement must state all three of the following.
1Cover page (include the other parent's SSN on that page).
2The pages that include all the information identified in (1) through (3) above.
3Signature page with the other parent's signature and date of agreement.
CAUTION. You must include the required information even if you filed it with your return in an earlier year.

Post-2008 decree or agreement

If the divorce decree or separation agreement went into effect after 2008, the non-custodial parent cannot include pages from the decree or agreement instead of Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

The custodial parent must sign either Form 8332 or a substantially similar statement the only purpose of which is to release the custodial parent's claim to certain tax benefits for a child, and the non-custodial parent must include a copy with their return.

The form or statement must release the custodial parent's claim to the child without any conditions.

For example, the release must not depend on the non-custodial parent paying support.

Release of certain tax benefits revoked

A custodial parent who has revoked their previous release of a claim to certain tax benefits for a child must include a copy of the revocation with their return. For details, see Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

Exception to citizen test

If you are a U.S. citizen or U.S. national and your adopted child lived with you all year as a member of your household, that child meets the requirement to be a U.S. citizen in Step 2, question 1; Step 3, question 2; Step 4, question 2; and Step 5, question 2.

Exception to gross income test

If your relative (including a person who lived with you all year as a member of your household) is permanently and totally disabled (defined later), certain income for services performed at a sheltered workshop may be excluded for this test.

For details, see Publication 501 Dependents, Standard Deduction, and Filing Information.

Exception to time lived with you

Temporary absences by you or the other person for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the person lived with you.

Also see Children of divorced or separated parents, earlier, or Kidnapped child, later.

If the person meets all other requirements to be your qualifying child but was born or died in 2024, the person is considered to have lived with you for more than half of 2024 if your home was this person's home for more than half the time the person was alive in 2024.

If the person meets all other requirements to be your qualifying child but you adopted the person in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024, the person is considered to have lived with you for more than half of 2024 if your main home was this person's main home for more than half the time since the person was adopted or placed with you in 2024.

Any other person is considered to have lived with you for all of 2024 if the person was born or died in 2024 and your home was this person's home for the entire time the person was alive in 2024 or if you adopted the person in 2024, the person was lawfully placed with you for legal adoption by you in 2024, or the person was an eligible foster child placed with you during 2024 and your main home was the person's main home for the entire time since the person was adopted or placed with you in 2024.

Foster child

A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Kidnapped child

If your child is presumed by law enforcement authorities to have been kidnapped by someone who is not a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying surviving spouse filing status, the child tax credit, the credit for other dependents, and the earned income credit (EIC).

For details, see Publication 501 Dependents, Standard Deduction, and Filing Information ( Publication 596 Earned Income Credit for the EIC).

Married person

If the person is married and files a joint return, you cannot claim that person as your dependent. However, if the person is married but does not file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim that person as a dependent. (See Publication 501 Dependents, Standard Deduction, and Filing Information for details and examples.)

In that case, go to Step 2, question 3 (for a qualifying child), or Step 4, question 4 (for a qualifying relative).

Multiple support agreements

If no one person contributed over half of the support of your relative (or a person who lived with you all year as a member of your household) but you and another person(s) provided more than half of your relative's support, special rules may apply that would treat you as having provided over half of the support. For details, see Publication 501 Dependents, Standard Deduction, and Filing Information.

Permanently and totally disabled

A person is permanently and totally disabled if, at any time in 2024, the person cannot engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for at least a year or can be expected to lead to death.

Public assistance payments>

If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support another person, see Publication 501 Dependents, Standard Deduction, and Filing Information.

Qualifying child of more than one person

Even if a child meets the conditions to be the qualifying child of more than one person, only one person can claim the child as a qualifying child for all of the following tax benefits, unless the special rule for Children of divorced or separated parents, described earlier, applies.
1 Child tax credit and credit for other dependents (line 19) and additional child tax credit (line 28).
2 Head of household filing status.
3 Credit for child and dependent care expenses (Schedule 3, line 2).
4Exclusion for dependent care benefits (Form 2441, Part III).
5Earned income credit (line 27).
No other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply.

For purposes of these rules, the term "parent" means a biological or adoptive parent of an individual. It does not include a stepparent or foster parent unless that person has adopted the individual.
•If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent.
•If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents.
•If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2024.

If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2024.
•If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for 2024.
•If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for 2024, but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child.
EXAMPLE. Your child meets the conditions to be a qualifying child for both you and your parent. Your child does not meet the conditions to be a qualifying child of any other person, including your child’s other parent. Under the rules just described, you can claim your child as a qualifying child for all of the five tax benefits just listed for which you otherwise qualify. Your parent cannot claim any of those five tax benefits based on your child. However, if your parent’s AGI is higher than yours and you do not claim your child as a qualifying child, your child is the qualifying child of your parent.

For more details and examples, see Publication 501 Dependents, Standard Deduction, and Filing Information.

If you will be claiming the child as a qualifying child, go to Step 2. Otherwise, stop; you cannot claim any benefits based on this child.

Social security number

You must enter each dependent's social security number (SSN). Be sure the name and SSN entered agree with the dependent's social security card. Otherwise, at the time we process your return, we may reduce or disallow any tax benefits (such as the child tax credit) based on that dependent.

If the name or SSN on the dependent's social security card is not correct or you need to get an SSN for your dependent, contact the Social Security Administration (SSA). See Social Security Number (SSN), earlier. If your dependent will not have a number by the date your return is due, see What if You Cannot File on Time? earlier.

For the child tax credit, your child must have the required SSN. The required SSN is one that is valid for employment and that is issued by the SSA before the due date of your 2024 return (including extensions). If your child was a U.S. citizen when the child received the SSN, the SSN is valid for employment.

If “Not Valid for Employment” is printed on your child’s social security card and your child’s immigration status has changed so that your child is now a U.S. citizen or permanent resident, ask the SSA for a new social security card without the legend.

However, if “Valid for Work Only With DHS Authorization” is printed on your child’s social security card, your child has the required SSN only as long as the DHS authorization is valid.

If your dependent child was born and died in 2024 and you do not have an SSN for the child, enter “Died” in column (2) of the Dependents section and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive.

If you, or your spouse if filing jointly, did not have an SSN (or ITIN) issued on or before the due date of your 2024 return (including extensions), you cannot claim the child tax credit or the credit for other dependents on your original or an amended 2024 return.

If you apply for an ITIN on or before the due date of your 2024 return (including extensions) and the IRS issues you an ITIN as a result of the application, the IRS will consider your ITIN as issued on or before the due date of your return.

Last reviewed or updated June 22, 2025 at 8:12AM by administrator.