For many divorced or separated parents, tax season raises a common and important question: Who is legally entitled to claim the children as dependents? Because dependency claims affect tax credits, exemptions, and long‑term financial planning, understanding the applicable rules is essential—especially for families navigating Maryland custody and support issues.

Why the Dependency Claim Matters for Parents

Claiming a child as a dependent can provide substantial financial benefits. These may include the Child Tax Credit, the Earned Income Tax Credit (if applicable), the Child and Dependent Care Credit, and eligibility for head‑of‑household filing status. For many families, these credits make a significant difference in annual tax outcomes, which is why clear guidance is so important.

How the IRS Determines Who Can Claim a Child

Federal tax law generally gives the right to claim a child to the custodial parent —the parent with whom the child spends the majority of overnight stays during the year. This presumption can change only if the custodial parent signs a written release, typically through IRS Form 8332. The non‑custodial parent must attach this form to their tax return in order to make a valid claim.

Without this written release, the IRS will deny the non‑custodial parent’s claim, even if a Maryland custody order or verbal agreement suggests a different arrangement.

How Maryland Courts Address Dependency Issues

Maryland courts may address dependency claims within:

• Separation agreements
• Parenting plans
• Child support orders
• Divorce judgments

Courts may assign dependency rights to one parent or alternate the claim annually. However, because federal authorities require proper documentation, parents must follow IRS requirements even when a state-level order exists.

Key Factors That Influence Dependency Claims

Both courts and the IRS may consider:

• Where the child spends most overnights throughout the year
• Each parent’s contribution to financial support
• Whether a written agreement governs the dependency claim
• Whether Form 8332 has been completed and provided
• Compliance with Maryland child support obligations

Common Areas of Dispute

Parents frequently disagree over dependency claims when:

• Both attempt to claim the child in the same tax year
• A parent believes the other is violating a court order
• A parent refuses to sign or withdraws Form 8332
• Parenting schedules shift but the court order was never updated

When conflicts arise, the IRS typically defaults to the custodial parent unless the non‑custodial parent has the appropriate signed documentation.

How Parents Can Prevent Future Tax‑Season Issues

Parents can reduce the risk of disputes by:

• Addressing dependency claims clearly in Maryland custody or divorce agreements
• Revising orders when parenting time changes
• Ensuring all necessary IRS forms are completed
• Keeping accurate records of overnights and financial contributions
• Putting all agreements regarding tax matters in writing

When Professional Guidance Is Necessary

Dependency questions often arise alongside complex issues such as shared custody, modified parenting schedules, child support changes, or multi‑child arrangements. Working with an experienced tax professional can help ensure that all filings comply with federal requirements and reduce the risk of penalties or disputes with the IRS.

How Piereck Law LLC Supports Maryland Families

Dependency claims frequently intersect with family law matters such as custody, child support, and divorce. At Piereck Law LLC, we help parents understand their rights, clarify their obligations, and ensure their agreements and court orders properly address issues like dependency claims.

Whether you need help with a child custody agreement , the divorce process , or a modification of child support , our team provides clear, practical guidance tailored to your family’s needs.

If you have questions about how divorce or custody arrangements may affect your tax‑related rights, we are here to help. Contact us today to schedule a consultation and discuss the best path forward for your family.