Who claims what at tax time?
After a separation, the child benefits and tax credits do not split themselves. Answer a few questions to see which parent usually claims what in Canada or the US, with links to the CRA and IRS rules behind each answer.
General information, not legal advice. This tool runs in your browser. Nothing you type is sent anywhere unless you choose to email yourself a link.
Answer for one child at a time
If you have more than one child and the arrangements differ, run through it again for each child. Your answers stay in this browser.
The IRS counts nights. The night of December 31 counts in the year it begins.
General information, not advice for your situation
This tool is
- A guided summary of the main child-related benefits and credits for separated parents in Canada and the US.
- Linked to the official CRA and IRS pages for each rule.
- A way to prepare questions for your accountant, tax preparer or lawyer.
This tool isn't
- Tax advice, or a calculation of what you will receive.
- Complete. Provincial and state benefits, and other credits such as child care deductions, have their own rules.
- A replacement for what your agreement or court order says about who claims the children.
Rules differ between provinces, territories and states, and they change. Before you rely on anything here, check it with a family lawyer, mediator or other qualified professional in your province or state.
Where this comes from
Official sources we checked on October 22, 2026.
- CRA: Canada Child Benefit, shared custody and your payments Page modified October 22, 2026.
- CRA: Canada Child Benefit, who can apply Shared custody means between 40% and 60%. Page modified October 22, 2026.
- CRA: Line 30400, amount for an eligible dependant Page modified January 20, 2026.
- CRA: Canada Groceries and Essentials Benefit, who is eligible Previously named the GST/HST credit. Page modified March 2, 2026.
- IRS Publication 504, Divorced or Separated Individuals For 2025 returns. Page last reviewed April 30, 2026.
- IRS: About Form 8332 Page last reviewed March 30, 2026.
- IRS Publication 501, Dependents, Standard Deduction and Filing Information
Keep going on FairWell
Email me a copy
We'll email you a link back to this tool. What you typed stays in this browser and is not sent, so use Print or save as PDF if you want to keep your answers.