dependents

dependants

What is the name of your state? TN
Our divorce decree states that I claim one child & the ex claims one child. He is $2500 behind in child support and hasn't seen the children for the past three years. He just recently signed over all present and future visitation rights and won't communicate at all with myself, the children, or his family. My question is, since the girls live with me fulltime and I provide more than 50% of their support, can I claim both girls if I notify him of the fact via certified mail? I asked my lawyer this question and his answer is ambiguious. His answer was..."the divorce decree is contractual. IRS & federal law overrule, so it depends if you meet the IRS requirements for claiming dependents." I've tried to to no avail to get in touch with him to clarify his answer. I do meet the IRS requirements for claiming both children as dependents, I just don't want to break any rules.

Sounds like the lawyer doesn't know the answer. The divorce decree is binding until the tax year the child turns 19 or until a court modifies it. Your best bet is to go to court & request that the exemptions be assigned to you permanently OR that him claiming any kids be made contingent on him being paid in full on his support as of 12/31 each year.

If your divorce decree went into effect after 1984 and it states he can claim one child as a dependent and it does not state any conditions, such as payment of support, then he is entitled to the exemption. The only way you could legally claim the exemption is to get the decree changed, or if your ex signs a written declaration that he will not claim the exemption, and you attach the written declaration to your return.