As the May tax filing season arrives, many individuals have questions regarding the 'dependent relatives' in income tax reporting. This is especially true for divorced couples, where failure to coordinate can lead to repeated claims for child tax exemptions. The Kaohsiung Tax Bureau reminds that if both parents claim the same child after divorce, they will be reviewed based on the following four principles:

• Based on mutual agreement: If both parents agree on who claims the child’s tax exemption, one parent may report it, and it's advisable to document this in writing to avoid disputes.
• Based on guardianship registration: If no agreement exists, the parent with guardianship will have priority.
• Based on actual cohabitation days: If neither parent has clear guardianship, the one who actually lived with the child for more days during the tax year will report.
• Based on actual support facts: If none of the above applies, the tax bureau will consider various support facts presented by taxpayers and ex-spouses for determination.

The tax bureau also outlines five specific circumstances that help determine actual support responsibilities, such as providing daily care, accompanying schooling, and financial support.