Question

Mariam and Fahad got a divorce in 2018. They have two children together. Both children

live with Mariam. All are U.S. citizens and have SSNs. Mariam and Fahad provide more than

half of the two children support. Mariam’s AGI is $43,000, and Fahad’s AGI is $40,000. The

children are 8 and 12 years of age. The divorce decree does not state who can claim the children.

Who can claim the children in 2019 for tax purpose? Explain the various tests?

Answer 1

Answer

Test 1: As per the Normal Rules laid down, the custodial parent, who spends more than half the year with the child.

In this case, both children live with Mariam.

Here Mariam can claim the children in 2019 tax purpose.

Test 2: Under the specific rules framed, If no divorce or separation decree states that non-custodial may also claim the child or there is no written declaration made by the custodial parent, the flowing rules will come into effect.

Ø Who spends most time with the child may claim child

Ø If spend time is equal between both parents, then the highest adjusted gross income may claim the child

In this case, Mariam AGI is $43,000 which is the highest between them can claim both children on the basis of the above rules framed.