Can I Claim My Child as a Dependent After a Maryland Divorce?

As we approach tax deadlines in 2026, you may be wondering whether you are allowed to claim the child tax exemption after a Maryland divorce. The answer depends on multiple things. The IRS has its own rules about who you claim, but your divorce decree may also state whether you or the other parent is supposed to claim the child. Most divorce decrees deal with this issue, and a review by an attorney can help ensure you handle this issue correctly. 

At RPM Law, our Maryland family law attorneys can help you with child tax exemption questions surrounding your unique case.   

How Dependency Claims Work After a Maryland Divorce

The IRS, not Maryland courts, ultimately determines who may claim a child as a dependent. However, Maryland judges can assign the right to claim the child in a divorce decree or custody order. When the court includes this provision, the IRS generally honors it as long as the required forms are completed.

Under IRS rules, the custodial parent has the default right to claim the child. But this right can be transferred to the noncustodial parent if certain conditions are met.

Factors Maryland Courts Consider When Assigning the Dependency Exemption

Often, parents agree in their court documents about how to handle dependency exemptions. When parents cannot agree, a Maryland judge may decide who gets to claim the child. Courts typically look at:

• Which parent provides more financial support
• Each parent’s income and tax bracket
• Whether alternating years would be equitable
• Whether one parent relies more heavily on the tax benefit
• The overall best interests of the child

Although the dependency exemption is a financial issue, Maryland courts still consider how the decision affects the child’s stability and each parent’s ability to meet the child’s needs.

Who Usually Claims the Child?

In many cases, the custodial parent continues to claim the child because:

• They provide the majority of day-to-day care
• They incur more routine expenses
• IRS rules default to the custodial parent unless a written release is provided

However, both state law and IRS regulations can impact this determination. A non-custodial parent may be entitled to file for the exemption. Consulting an attorney and your tax professional are necessary to know the answer in your specific situation.

Can Parents Alternate Years?

Yes. Alternating years is one of the most common arrangements in Maryland divorce cases. For example:

• Parent A claims the child in even-numbered years.
• Parent B claims the child in odd-numbered years.

This approach works well when both parents contribute financially and share custody responsibilities. If the parents have multiple kids, the court may allow them to claim particular children instead.

How Child Support Affects Dependency Claims

Child support payments alone do not determine who can claim the child. However:

• A parent who is behind on child support may lose the right to claim the child.
• Courts may condition the exemption on full and timely payment of support.
• A parent who pays a large share of support may have a stronger argument for receiving the exemption.

What Happens If Both Parents Claim the Child?

If both parents claim the child in the same tax year, the IRS will reject one of the returns. The IRS applies a “tiebreaker rule” that typically awards the exemption to:

1. The parent with whom the child lived the most nights during the year.
2. If equal, the parent with the higher adjusted gross income.

However, your divorce decree likely states who gets to claim the child, and you should follow that decree. If you feel it should change, you may be able to file a motion to modify under the right circumstances. 

Get Help With Child-Related Tax Questions After a Maryland Divorce

Knowing whether you are allowed to claim the child after a divorce is partly answered by the divorce documents themselves. Once you know if you’re allowed to claim the child under your divorce case, your tax professional can answer your questions about claiming children on your taxes.

Our team at RPM Law are ready to help with your family law needs. Contact us today for a consultation.