What is the support test for noncustodial parents?

The support test for noncustodial parents determines whether they can claim a child as a dependent on their tax return, even though they do not have physical custody for the majority of the year. This test applies when the child is not a qualifying child of the custodial parent under the residency test, and the child may instead be treated as a qualifying relative of the noncustodial parent.

Eligibility Criteria for Noncustodial Parent to Claim Child

• Parents’ Relationship Status: The parents must be divorced or legally separated under a decree of divorce or separate maintenance, separated under a written separation agreement, or lived apart at all times during the last 6 months of the year (whether or not married).
• Support Provided: The child must have received over half of their support for the year from the parents (and no multiple support agreement applies).
• Custody Requirement: The child must have been in the custody of one or both parents for more than half the year.
• Release of Claim or Agreement: One of the following must be true:
  • The custodial parent signs a written declaration (such as Form 8332) stating they will not claim the child as a dependent for the year, and the noncustodial parent attaches this declaration to their return.
  • There is a pre-1985 divorce decree or separation agreement that states the noncustodial parent can claim the child as a dependent, the agreement was not changed after 1984 to revoke this right, and the noncustodial parent provides at least $600 for the child’s support during the year.

Special Rules Based on Divorce Agreement Date

• Post-2008 Divorce Decree or Agreement: The noncustodial parent cannot attach pages from the decree or agreement. Instead, Form 8332 or a similar written release signed by the custodial parent must be attached. The release must be unconditional (not dependent on payment of support).
• Post-1984 and Pre-2009 Divorce Decree or Agreement: The noncustodial parent may attach specific pages from the decree or agreement (cover page, pages with required information, and signature page) instead of Form 8332. The agreement must explicitly state: (1) the noncustodial parent can claim the child without conditions, (2) the custodial parent will not claim the child, and (3) the years during which the noncustodial parent may claim the child.

Additional Considerations

• Custodial Parent Definition: The custodial parent is the one with whom the child lived for the greater number of nights during the year. If nights are equal, the parent with the higher adjusted gross income (AGI) is considered custodial.
• Child Support Payments: For pre-1985 agreements, all child support payments received by the custodial parent are considered used for the child’s support, regardless of actual use.
• Multiple Support Agreements: If a multiple support agreement applies, this special support test does not apply.
• Remarried Parent: If a parent remarries, support provided by their new spouse is treated as if provided by that parent.

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Disclaimer: Always verify details with current Federal or State Department of Revenue Forms and Instructions. For complex situations, consult a CPA or tax attorney.