Who can claim dependent?

[ilovenat]

My ex and I recently signed a custody agreement order in the state of Alabama. Part of this order states that my ex may claim our daughter as a dependent every other year, but he does not meet the financial support requirements, and she does not live with him for even half of a year.
Does the custody agreement supercede qualifying dependent guidelines or will I still be able to claim her every year?

 

[haiku]

The IRS rules apply if nothing is outlined in your custody agreement. The NCP is often awarded the right to claim the child by the courts.

if you do not follow your custody agreement, your ex can take you back to court for contempt, and you will have to pay him any money he lost due to you denying him his right to claim, plus any other fees the judge deems appropriate...

 

[LdiJ]

The IRS rules apply if nothing is outlined in your custody agreement. The NCP is often awarded the right to claim the child by the courts.

if you do not follow your custody agreement, your ex can take you back to court for contempt, and you will have to pay him any money he lost due to you denying him his right to claim, plus any other fees the judge deems appropriate...

I agree, unless there are conditions outlined in your orders that he is not meeting. For example, if your orders state that he must be current with his child support in order to claim the children, and he is not, then you would not be in contempt if you claimed them.

Also, you can claim the children as your qualifying children for head of household and EIC purposes, even if he gets to claim the exemption for the kids.