i am the custodial parent

Just understand that if you are claiming custodial parent, any court order has nothing to do with that. You see, situations such as yours are handled at a city, county or state court level. Tax law is a federal thing and can only be dealt with by a federal judge. So with that, the IRS has their own rules on who the custodial parent is. Basically, it’s the parent the child lived with for more than half the year *and* provided more than half the child’s support. Now I’m assuming the child slept at your house for more than 182 nights of the tax year. So in IRS parlance, you are the custodial parent regardless of what any lower level court order may say. So the only way the father can legally calm the child is if you sign IRS Form 8332 releasing your right to claim the child, to the father. Here’s where it gets tricky (but it won’t in your case.)

If the court has designated you the custodial parent, yet the father qualifies as custodial parent under IRS rules, then court “could” require the father to sign the 8332 and find him  in contempt of court if he does not. But for you provided you actually meet the IRS requirements, all is good and the father can’t “override” the lower court ruling based on federal law.

However, I think it would be more realistic in your case to allow your parents to claim the child. They can claim the child as their dependent for the tax year under the “qualifying child dependent” rules.  Here they are with what I think applies to your situation in bold print.

Relationship

Age

Residency

Joint Return

If your child meets all the above requirements, then your parents qualify to claim your child as their dependent, and it will benefit them a little bit on their tax return.

Now for you, if your $8K of income is “taxable” income and reportable to the IRS, your parents will not be able to claim you unfortunately. The only reason I see that you would file a return as single with no dependents (if your parent’s claim the child) would be to get any withheld taxes back on that $8K “if” any taxes were withheld. That’s pretty much it.

One key thing that matters for your parents, is when you moved in with them. I don’t see any issue for them on the support requirement, because support is more than just money. They are providing the child housing, food, clothing, etc and all of that has a monetary value for determining support.

Never filed taxes before, help 🙁

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