TaxGuyBill
Level 15

@Karl wrote:

Mom is the custodial parent, but court order allows Dad to claim CTC (or ODC in this case).

Per the IRS ITA "Do I Have to File Tool?" the daughter doesn't have a filing requirement.

Does Mom have to claim this net ~$6,200 in income?


Taxable Scholarships go on the STUDENT'S return, not the parent.  So if daughter has other income, the daughter may be required to file.

The ability for the noncustodial parent to claim the child ends when the child reaches the "age of majority" (most states is age 18).

 

 

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