who gets the kids as tax deductions?

[Siliconbuddha]

What is the name of your state? Arizona.

We did not include who gets the 2 kids as tax deductions in our divorce decree. Last year (2003) I got one of the kids as a deduction by mutual agreement. This was my understanding of the State law. This year she's putting up a big stink about who should get the children for Federal and State.

She has consented to going by whatever the law states. What is usual and customary? Are there any statutes/examples/case laws that I can reference to show her that this is fair and equitable?

Sincerely,
Ron

PS. I am current on all my support obligations.

 

[ibcurious]

Refer to tax topic 354
this comes from... http://www.irs.gov/taxtopics/tc354.html

To claim someone as your dependent you generally must provide more than half of that person's total support during the year. A special rule applies to children of divorced or separated parents, or to children of parents who have lived apart at all times during the last six months of the year. Generally, the custodial parent is treated as the person who provides more than half of the child's support. The noncustodial parent can meet this test if the custodial parent releases his or her claim to the exemption on Form 8332 (PDF), or by a substantially similar written statement. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information for more information.

 

[LdiJ]

Refer to tax topic 354
this comes from... http://www.irs.gov/taxtopics/tc354.html

To claim someone as your dependent you generally must provide more than half of that person's total support during the year. A special rule applies to children of divorced or separated parents, or to children of parents who have lived apart at all times during the last six months of the year. Generally, the custodial parent is treated as the person who provides more than half of the child's support. The noncustodial parent can meet this test if the custodial parent releases his or her claim to the exemption on Form 8332 (PDF), or by a substantially similar written statement. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information for more information.

Or, to put it in laymen's terms. If mom has primary custody (the kids live with her more than 50% of the time) then mom gets the exemption unless she voluntarily gives it to you. The tax code (and that is part of the tax code) trumps state law.

 

[ksyglowski]

I live in MD and notified the IRS on several occassions that my husband claimed our daughter the previous years, on his return. I did not give permission as I am the CP and claim her mself. He lives in FLA.She obviously can not be spending 51% of the time with him.
He has been claiming her for the past 15 years!!! Nothing has been done.
I don't think they check up on this matter. Try ignoring the law like he does.

 

[LdiJ]

I live in MD and notified the IRS on several occassions that my husband claimed our daughter the previous years, on his return. I did not give permission as I am the CP and claim her mself. He lives in FLA.She obviously can not be spending 51% of the time with him.
He has been claiming her for the past 15 years!!! Nothing has been done.
I don't think they check up on this matter. Try ignoring the law like he does.

You don't know that nothing has been done...he may have a huge tax bill with the IRS and the IRS wouldn't tell you about that. The IRS absolutely DOES check up on that...However he could also be one of those idiots who claims a child but doesn't actually recieve any benefit from it...(happens more often than you think)..in which case he wouldn't get in any trouble with the IRS.