Who Claims a Child on Taxes with 50/50 Custody in New Jersey?

After a divorce or separation, deciding who gets to claim a child on federal and state tax returns can quickly become contentious. At Sarno da Costa D’Aniello Maceri Webb LLC, our family law attorneys help parents in New Jersey iron out disputes surrounding child custody, support, and other matters.

Angelo Sarno, who leads our family law team, can explain your rights and the IRS rules for who can claim a child on taxes when parents share 50/50 custody. An experienced child custody attorney can help you address the issue proactively or assist you if you run into roadblocks.

Why Claiming a Child on Your Taxes Matters

Claiming a child on your taxes can have a significant impact on your finances, so it’s vital to understand how it works in New Jersey, especially if you share 50/50 custody. Generally, the custodial parent who has the child the majority of time may claim them on their taxes. However, if you share equal parenting time things can get murky, as the IRS doesn’t allow both parents to claim a child on taxes, even with 50/50 custody. Only one parent can take the dependency exemption, child tax credit, and other related benefits for a particular child.

Tax Benefits of Claiming a Child on Your Taxes

When you claim a child as a dependent, you may qualify for several valuable tax benefits, such as:

• Child Tax Credit — In 2025, the child tax credit is $2,200 per qualifying child. A portion of the credit, known as the Additional Child Tax Credit (ACTC), is refundable up to $1,700 per qualifying child. This means you can receive this amount as a refund even if you owe little or no tax.
• Earned Income Tax Credit (EITC) — This is a refundable credit for lower-income working parents.
• Head of Household Filing Status — This may lower your tax rate compared to filing single.
• Child and Dependent Care Credit — A credit for childcare costs so you can work or look for work.

Only the parent who claims the child gets these tax benefits for that tax year. A seasoned child custody attorney understands the financial benefits of claiming a child for tax purposes and can protect your rights.

How the IRS Determines Who Can Claim a Child

Although custody laws are state-specific, federal tax laws outline the rules for claiming a child on taxes with 50/50 custody or other living arrangements. The IRS defines the custodial parent as the parent with whom the child spends the most nights during the year. Typically, this parent can claim a child on their taxes. Although paying or receiving child support can also be a factor, it does not automatically determine who can claim a child as a dependent for tax purposes.

If you share 50/50 custody and the child spends an equal number of nights with each parent, our family law attorneys can help you come to a consensus on who gets to claim the child on their taxes. In most cases, parents choose to alternate years. This is typically a fair solution that keeps everyone’s interests in mind.  

However, cases involving complex financial factors or more than one child may require different arrangements for claiming a child on taxes. Each situation is unique. Our child custody lawyers ensure that any agreement you reach is reasonable and legally sound.

While a judge in New Jersey can approve a custody agreement that includes details about who can claim a child on their taxes, the IRS still has the final say. That’s why it’s essential for parents to fully understand the terms of their child support order or agreement. Misunderstandings or failing to address the issue proactively can result in messy disputes and even IRS audits.

Other Child Custody Arrangements

Not all parents share equal time with the children. In many cases, one parent has primary physical custody and the other has parenting time on weekends, specific weekdays, and some holidays. In these situations, the non-custodial parent can only claim the child if the custodial parent voluntarily signs IRS Form 8332, which releases the exemption.

Seeking the Counsel of an Experienced Child Custody Lawyer is Vital

IRS and New Jersey rules to claim a child on your taxes can be tricky, especially when you have split custody of multiple children, kids who attend boarding school or college, parenting time changes during the year, and parents who live in different states.

Why Choose Our New Jersey Child Custody Lawyers?

Our New Jersey family law attorneys have a deep understanding of state custody laws and federal tax rules. Our dedicated child custody attorneys can help you navigate legal complexities and reach a fair agreement with clear terms to avoid disputes in the future.

Angelo has helped New Jersey parents work through complex custody and tax-related matters with clarity and tenacity for decades. We know that these issues aren’t just about finances. They are about ensuring custody and support arrangements are fair in a separation or divorce. Each family is unique, and we provide personalized legal guidance tailored to your situation.

Angelo and members of his team are certified matrimonial attorneys with strong conflict management skills, which are invaluable in negotiations and in mediation and arbitration. When results can’t be achieved through alternative dispute resolution methods, we offer aggressive legal advocacy in the courtroom. Whether you have questions about who claims a child on taxes with 50/50 custody or another family law matter, we can review your case and give you practical legal advice you can trust.

Contact Our Child Custody Attorneys Near You in New Jersey

At Sarno da Costa D’Aniello Maceri Webb LLC, we care about our clients and their families. Our custody lawyers are dedicated to protecting your rights and your children’s financial stability. To learn more, contact us or call  973-274-5200 to schedule a consultation with a family law attorney today. We offer several convenient locations near you in New Jersey, including Roseland, Bridgewater, Hackensack, Morristown, and Eatontown.