In the case of a registered domestic partnership with a qualifying child, who is eligible to claim the child as a dependent?

In the case of a registered domestic partnership with a qualifying child, who is eligible to claim the child as a dependent?

• A. Both parents may claim the child as dependent
• B. Parent "A" may claim the child as dependent
• C. Parent "B" may claim the child as dependent
• D. Neither parent may claim the child as dependent

Answer: (B)

In a registered domestic partnership where there is a qualifying child, the eligibility to claim the child as a dependent is primarily determined by the custody arrangement or the agreement between the parents regarding who has the right to claim the child. In this situation, if Parent "A" is the one who provides primary support and has custody of the child, then Parent "A" is eligible to claim the child as a dependent. The tax rules favor the custodial parent—the one with whom the child lived for the majority of the year—providing that this parent meets the other requirements for claiming the child. Factors like the length of time the child lived with each parent and the financial support provided are significant. This is why it is possible for only one parent to claim the child as a dependent in these partnerships, rather than both parents or neither parent, as the arrangement should reflect where the child primarily resides and who supports them.

In a registered domestic partnership where there is a qualifying child, the eligibility to claim the child as a dependent is primarily determined by the custody arrangement or the agreement between the parents regarding who has the right to claim the child.

In this situation, if Parent "A" is the one who provides primary support and has custody of the child, then Parent "A" is eligible to claim the child as a dependent. The tax rules favor the custodial parent—the one with whom the child lived for the majority of the year—providing that this parent meets the other requirements for claiming the child.

Factors like the length of time the child lived with each parent and the financial support provided are significant. This is why it is possible for only one parent to claim the child as a dependent in these partnerships, rather than both parents or neither parent, as the arrangement should reflect where the child primarily resides and who supports them.