Claiming child as an exemption

[nolegaleagle]

What is the name of your state (only U.S. law)? NJ. My question is tax related. My ex-husband and I used to share custody. We had a 50/50 visitation plan. Part of the agreement was to alternate years claiming our child on our taxes. The plan is about 10 years old and has never been modified legally.

A few years back the visitation schedule changed to every other weekend, with our child being with me the majority of the time. This was never changed in court, only between the two of us. Since our son lived with me the majority of the time last year, should I be entitled to claim him or do I have to follow the agreement?

Thanks for your guidance.

 

[Ohiogal]

What is the name of your state (only U.S. law)? NJ. My question is tax related. My ex-husband and I used to share custody. We had a 50/50 visitation plan. Part of the agreement was to alternate years claiming our child on our taxes. The plan is about 10 years old and has never been modified legally.

A few years back the visitation schedule changed to every other weekend, with our child being with me the majority of the time. This was never changed in court, only between the two of us. Since our son lived with me the majority of the time last year, should I be entitled to claim him or do I have to follow the agreement?

Thanks for your guidance.

You have to follow the COURT ORDER or you can be found in contempt. Your ex gets to claim the child as an exemption only.

 

[nolegaleagle]

You have to follow the COURT ORDER or you can be found in contempt. Your ex gets to claim the child as an exemption only.

Thanks for your help.

 

[LdiJ]

What is the name of your state (only U.S. law)? NJ. My question is tax related. My ex-husband and I used to share custody. We had a 50/50 visitation plan. Part of the agreement was to alternate years claiming our child on our taxes. The plan is about 10 years old and has never been modified legally.

A few years back the visitation schedule changed to every other weekend, with our child being with me the majority of the time. This was never changed in court, only between the two of us. Since our son lived with me the majority of the time last year, should I be entitled to claim him or do I have to follow the agreement?

Thanks for your guidance.

You are still bound to the agreement. However, because the child lives with you, you can still claim the child for head of household purposes and EIC. (should you qualify for EIC)

Under the federal tax code you are the only person who has the right to claim the child at all unless you provide the other parent a signed form 8332. However, state court judges tend to take a dim view of custodial parents who refuse to provide the form when there is a court order (agreed or not) in place giving the exemption to the other parent every other year.