My wife and I are married filing separately. We have one son and we meet

[Adair039]

My wife and I are married filing separately. We have one son and we meet all of the dependency exemption tests. We contributed an equal amount to our son's support and want to know if we both can claim him on our separate returns?


Adair

[Tod22]

Re: My wife and I are married filing separately. We have one son and we meet

A dependency exemption may only be claimed on one return. Since neither you nor your wife contributed more than half of your son's support, one of you can still claim dependency exemption for your son only if the other spouse provides a written declaration that he or she will not claim the child as a dependent for that year. Form 2120 (PDF), Multiple Support Declaration, can be used for this purpose.

Tod