In most cases, the custodial parent is the one who gets to claim the child as a dependent on their tax return if they share custody. The custodial parent is the parent who has the child for a greater number of days during the year.

Keep in mind that only one parent can claim a child as a dependent on their tax return. In situations where the number of days the child spends with each parent is split evenly throughout the year, the IRS considers the custodial parent to be the parent with the higher AGI.

If the custodial parent wants to allow the noncustodial parent to claim the child as a dependent, they must sign and give the other parent Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

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Sharon Brucker, CPA Senior Tax Research Analyst Published on: August 07, 2025
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*This content is for general informational purposes only. It is not intended to be comprehensive and should not be construed as professional tax or financial advice for any specific individual tax situation. Taxpayers should always consult a qualified professional for individual guidance. This information constitutes a solicitation under the Treasury Department's Circular 230. Most offices are independently owned and operated.