Domestic Diversions

IRS publications on children of divorced or separated parents

The IRS has its “Tax Information for Non-Custodial Parents” posted online. The one-page resource addresses:
Child support payments [not tax deductible by the payer]
Claiming Your Child as a Dependent
Child Tax Credit
Earned Income Credit (EIC)
Treasury Offset Program
and other References Available at

Also of note is the twenty page Publication 503 Child and Dependent Care Expenses for children of divorced or separated parents. A noncustodial parent who is claiming a child as a dependent should review these rules because a child may be treated as the qualifying individual of the custodial parent for the child and dependent care credit, even if the noncustodial parent is entitled to claim the child as a dependent.

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