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Exceptions. If your 18-year old is married and files a tax return with his spouse, you canât claim him as a dependent, unless the couple has no taxable income and merely filed the claim to obtain a refund. If your 18-year old is living on his own and not a student, you can no longer claim him on your taxes.
Often, the court will allow the non-custodial parent to claim the child for tax purposes only if that parent is current on his or her child support payments. The court may consider several factors when deciding whether to grant the non-custodial parent the tax deduction, including: