Indiana law and tax exemption for dependent(s)

[whatwhome]

What is the name of your state?

Indiana

I am confused about federal law vs. Indiana state law. I was originally divorced in 1999, and the original divorce decree gave me the tax exemption for my son on odd numbered years and my ex on even numbered years. (We used to get along great until the ex met another woman and married her a year ago) My son has always resided with me. Since my ex-husband remarried, I can count on one hand the number of times he's seen our son and our son has never spent a night in his home. I am told by my attorney that a judge will not give me exclusive right to claim my son as long as the ex is paying child support and is not in arrears. But then I read on this forum that the IRS doesn't care what the court orders. My question is, despite the divorce decree, if I claim my son every year instead of every other (assuming the ex will do so every other year), will the IRS come after me even though I have never given the ex a release?

[LdiJ]

Originally Posted by whatwhome

What is the name of your state?

Indiana

I am confused about federal law vs. Indiana state law. I was originally divorced in 1999, and the original divorce decree gave me the tax exemption for my son on odd numbered years and my ex on even numbered years. (We used to get along great until the ex met another woman and married her a year ago) My son has always resided with me. Since my ex-husband remarried, I can count on one hand the number of times he's seen our son and our son has never spent a night in his home. I am told by my attorney that a judge will not give me exclusive right to claim my son as long as the ex is paying child support and is not in arrears. But then I read on this forum that the IRS doesn't care what the court orders. My question is, despite the divorce decree, if I claim my son every year instead of every other (assuming the ex will do so every other year), will the IRS come after me even though I have never given the ex a release?

No, the IRS will not go after you unless your divorce/custody decree is written in such a way that it substitutes for a form 8332. Almost no divorce/custody decree in Indiana has the correct language to substitute for a form 8332.

Your problem however isn't the IRS. Its the state court judge. If dad takes you to court for contempt for claiming the children on his years to do so, the state court judge will be almost guaranteed to find you in contempt, and to order you to reimburse dad.