Which parent typically claims the qualifying child in a divorce?

In the context of divorce and tax filing, the custodial parent is generally the one who claims the qualifying child for tax benefits. The custodial parent is defined as the parent with whom the child resides for the greater part of the year. This designation grants the custodial parent access to valuable tax benefits, such as the Child Tax Credit and the Head of Household filing status, both of which can significantly reduce tax liability.

While the noncustodial parent may have the right to claim the child under certain conditions—typically requiring a signed Form 8332 by the custodial parent that allows them to do so—this is not the typical scenario. The default assumption in tax matters is that the custodial parent will claim the child unless an agreement is made otherwise. Thus, the rules are structured to favor the custodial parent in terms of claiming dependents, reflecting the day-to-day living arrangements of the child and the associated financial responsibilities.

Additionally, the option of both parents claiming the child equally is not viable under IRS regulations, as this could lead to double claims for tax benefits which are not permitted. The child's legal guardian, while having responsibilities towards the child, does not factor into the standard parent-child tax claiming situation unless specified by legal arrangements