tax exemptions

I am a father in Washington state. In me and my Ex's split up the commissioner over our case awarded us tax exemtions and this is exactlly how it is worded except for my kids names,

"It is ordered that the father shall be awarded both tax exemtions for the tax year 2009 there after the mother shall be awarded child 2, father child 1. If the parties have a new child that child shall be awarded to father in 2010 and even years and mother on odd years."

My question is if my ex wife did not hold a job at all in the year 2011 can her current boyfriend claim my children that she is supposed to claim this year on his taxes when I am not behind on my child support? I pay $868 per month for 3 children.I am asking cause the way it sounds to me and all the people that I have talked to is that only the mother or father can claim them on there taxes.

seaners1984 said:

I am a father in Washington state. In me and my Ex's split up the commissioner over our case awarded us tax exemtions and this is exactlly how it is worded except for my kids names,

"It is ordered that the father shall be awarded both tax exemtions for the tax year 2009 there after the mother shall be awarded child 2, father child 1. If the parties have a new child that child shall be awarded to father in 2010 and even years and mother on odd years."

My question is if my ex wife did not hold a job at all in the year 2011 can her current boyfriend claim my children that she is supposed to claim this year on his taxes when I am not behind on my child support? I pay $868 per month for 3 children.I am asking cause the way it sounds to me and all the people that I have talked to is that only the mother or father can claim them on there taxes.

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Its not quite that simple. Technically, the state court does not have the authority to determine who claims children on their taxes. The federal tax code trumps state law.

Under most normal circumstances only the parents can claim the children, however, if a third party provided more than 50% of the children's support (in other words, the two parents combined provided less than 50% of the children's support) then the third party can actually trump the parents under the tax code...and that could technically apply to all three children.

Now, I suspect that its unlikely that the boyfriend provided more than 50% of the children's support, but he is obviously providing housing, food, utilities, sundries etc. and if the value of the children's proportional share of those happened to add up to more than your child support, it could be an issue.

You also have the additional problem that you cannot claim any of the children without a signed form 8332 from mom. Your court orders are not sufficient for the IRS.

On the other hand, the state court would back you up and punish mom if she allowed the boyfriend to claim any child that the state court order allows you to claim.

I really suggest that you talk to mom about the children's exemptions for 2011. Have a serious sit down discussion. You cannot claim head of household or EIC for the children, but you can claim their exemptions and the child tax credit. The boyfriend can only claim their exemptions. He cannot claim the child tax credit or anything else for them.

Therefore maybe you can make a deal with mom to share some of your excess refund with her if she cooperates with you claiming the other two children this time.