Claiming a child on taxes?

Paying child support does not count as anything for tax purposes.

For tax purposes, "custodial" means living with the child over half the year. It does not matter whether the state considers the person a "custodial" parent. If the person does not live with the child, or lives with the child less than half the year, then the person is not considered a custodial parent for taxes.

A person who pays child support is never, ever allowed to claim a child whom the person would not have been allowed to claim if the person had not paid child support. There are no exceptions.

If the mother lived with the child over half the year AND signs a form allowing him to claim the child, then he can claim the child. If the grandmother lived with the child over half the year and the mother did not sign this form, then he cannot claim the child. If the grandmother lived with the child over half the year and the mother did not live with the child over half the year, then he cannot claim the child (even if she signs that form).

The parent with whom the child lived over half the year can claim the child if that parent wants to claim the child. If that parent wants to claim the child, then no one else can.

If the parent with whom the child lived over half the year does not want to claim the child, and signs a certain form allowing the other parent to claim the child, then the other parent can claim the child.

If the parent with whom the child lived over half the year does not want to claim the child, and does not sign that form, then another relative who did live with the child (such as the grandparent) can claim the child.

A person who did not live with the child, or lived with the child less than half the year, cannot claim the child unless either:

a) No one who lived with the child over half the year can claim the child (which generally means that none of the parents lived with the child over half the year, and none of the grandparents lived with the child over half the year, although there are a few other possible reasons), or

b) A parent who did live with the child over half the year signs the form allowing the other parent to sign the form.

If the mother won't sign a form 8332, he's completely out of luck.

Current child support is support, but the rule is, since he's a non-custodian parent, first he has to prove that he and the mother provided more than half of the child's support (highly unlikely since grandma is providing housing) and then get the mother to voluntarily sign the 8332 so he can claim the exemption and child tax credit (grandma would keep the right to claim HOH, EIC and CDC).

In fact, he could be paying 100% of the child's support (a moral obligation) and be out of luck tax wise.

UPDATE; Federal rules trump state laws. The IRS goes by where the child sleeps at night. If that is with the mother and not your fiance, he is out of luck.

No. It's based on where the child spent over 180 nights.

Since your fiancee is in the middle of creating a custody agreement that should be one of the items that's included = every other year, she is required to provide a Form 8332, allowing him to claim the child.

no he cannot claim the child even tho he is paying child support

and if the child resides in the home of the grandmother 6 months, she can claim the child on her taxes

residency and support are major criteria in determining who is eligible to claim the child, the b/f will probably NEVER claim his child

No it does not count, no he cannot claim the child. Even if he paid the support, the child doesn't live with him anyway.

The grandmother claims the mother AND the child. He has NO right to claim, she has ALL the right to claim. Period.

No, he can't claim the child - child support doesn't give him the right to claim her His ex's mom can.

Child support is not deductible but if the mother will sign off on IRS Form 8332 he can claim the exemption.

That might vary by state, you should really consult an expert. Go to a local H&R block, it isn't very expensive. They'd be able to give you the best advice on the situation.