Who Claims a Child on Taxes? Can Both Parents Claim the Same Child in 2026?

Who Claims a Child on Taxes?

Generally, only one person can claim a child on their tax return for the year, and the IRS expects that to be the parent the child lives with most of the time – the custodial parent. In practice, this means the parent who has the child for more than half the nights in a year usually gets to claim the child as a dependent and unlock most of the child‑related tax benefits, like the Child Tax Credit and Head of Household filing status.

To count as a “qualifying child,” the IRS looks at some pretty specific boxes: the child must be under 17 at year‑end, live with the claimant more than half the year, not provide more than half of their own support, and be a U.S. citizen or resident. That sounds technical, but in everyday life it often boils down to: “Does this kid actually live here most of the time, and are they being supported here?”

When parents are divorced or separated, things can get tense. The IRS still treats the custodial parent as the default person who gets to claim the child, but there is a twist: the custodial parent can sign Form 8332 to release the claim to the non‑custodial parent for certain years.

A common real‑world setup is alternating years – one parent claims the child in odd years, the other in even years – but it only works smoothly if that release form is properly signed and attached. Many families learn this the hard way after a “friendly” verbal agreement turns into two e‑file rejections and a round of audit letters.

Can Both Parents Claim a Child on Taxes?

No – both parents cannot successfully claim the same child as a dependent for the same tax year, even if they both try to put the child on their separate returns.

The IRS rules are very clear: one child, one tax return, per year. If both parents file and claim the same child, it triggers a conflict that can lead to rejected e‑files, paper filings, and sometimes audits for both.

Here’s how it usually plays out:

• If the first return with the child’s Social Security number is e‑filed and accepted, any second e‑file claiming that child will normally be rejected and may have to be paper‑filed instead.
• From tax year 2025, there’s a narrow technical exception where a second e‑filed return might go through if the first filer used an Identity Protection PIN, but that does not mean the second parent is actually entitled to the dependent. The IRS can still follow up with letters and ask both parents to prove who really qualifies.

When both parents technically meet the general tests, the IRS uses “tie‑breaker” rules – starting with which parent the child lived with longer during the year, and if that’s equal, who has the higher adjusted gross income.

In real life, this often surfaces when parents don’t talk about taxes until April and suddenly realize both have claimed the same child. The fix is rarely fun: amending returns, mailing paperwork, and sometimes waiting months for the IRS to sort it out.

How Much Do You Get for a Child on Taxes?

For the 2025 tax year (returns filed in 2026), the main Child Tax Credit is up to 2,200 dollars per qualifying child, depending on income and eligibility. That’s the headline number most parents care about, because it directly reduces federal income tax – not just taxable income, but the actual tax bill.

A quick, simplified snapshot for 2025:

• Base Child Tax Credit: up to 2,200 dollars per qualifying child under 17.
• Refundable part (Additional Child Tax Credit): up to about 1,700 dollars per child if income and other rules are met.
• Income phase‑out: credit begins to shrink when modified adjusted gross income goes above 200,000 dollars for single filers and 400,000 dollars for married filing jointly.

That means a family with three qualifying kids and income below the phase‑out could see up to 6,600 dollars knocked off their tax liability in 2025. For many households, this is the difference between owing money and getting a refund.

Of course, it’s not the only child‑related benefit out there (there are also things like the Earned Income Tax Credit and the Child and Dependent Care Credit), but the CTC is often the centerpiece parents look at when planning their refund expectations.

How to Claim a Child on Taxes?

To claim a child on taxes, the parent needs to list the child as a dependent on the federal tax return, make sure the child meets all the IRS “qualifying child” tests, and then complete the Child Tax Credit section (including Schedule 8812) if eligible. In day‑to‑day terms, it’s half paperwork, half making sure everyone in the family is on the same page.

A simple, practical flow:

• Confirm eligibility: check the basics – under 17 at year‑end, correct relationship, lived with the parent more than half the year, not providing over half of their own support, U.S. citizen or resident, valid Social Security number.
• Gather documents: Social Security numbers for the child and parent, W‑2s and 1099s, and prior‑year return details.
• File the return: on Form 1040, list the child as a dependent and answer the questions about child tax credits; tax software will usually guide through Schedule 8812 for the Child Tax Credit and any refundable portion.
• For non‑custodial parents: if there is a valid agreement and the custodial parent releases the claim using Form 8332, attach that form so the IRS can see the legal basis for claiming the child.

In many families, this process feels routine once everyone understands the rules. But when parents are separated, a quick conversation in January often prevents a messy dispute in April – and saves both from the stress of IRS letters arriving months later.

For anyone with more complex situations (shared custody, multiple households, changing income), cross‑checking the latest IRS guidance or consulting a qualified tax professional helps keep those child‑related benefits safe and compliant.