Full question: If you file and start collecting Social Security, and you have a minor child, must they be listed as a deduction on your tax return for you to collect child benefit as well? I ask because I have joint custody of our 11-year-old son, but my ex-wife lists him as a dependent on her tax return.

Hello,

It is difficult to answer your question with certainty without knowing your custody agreement.

Some divorced parents share the tax deductions, credits, expenses, etc. in a structured way as specified in the agreement.

Regardless, to claim Head of Household and therefore claim a child as dependent, the IRS requires you to meet all of the following requirements:
• you are unmarried on the last day of the year (December 31)
• you paid more than half of the expenses to keep up your home during the year, and
• a qualifying person (dependent) lived with you for more than half the year.

This last requirement relates to who has the child “in care” for the purposes of caring for a minor child under Social Security law.

I recommend that you consult with an attorney and tax professional to make sure you and your ex-spouse are claiming deductions and payments for your son correctly.

Best wishes,
Martha

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