Even if you have signed as an owner-builder on the building permit: 1  you and a builder, contractor or tradesperson must enter into a written contract for domestic building work costing more than $5,000.
1 The parent who the child spends the most time with may claim the dependent. 2  If the child spends equal time between both parents, then the parent with the highest adjusted gross income may claim the dependent. 3  If only one of the taxpayers is the childâs parent, that parent may claim the dependent.
Neither the tax filer or spouse can be claimed ad dependents on another personâs tax return. Noncustodial parent The issue of whether a noncustodial parent, or the parent with whom the child spent less than six months of the year living with, can claim the child as dependent and receive the personal exemption on his or her taxes can be complicated.