What is the name of your state (only U.S. law)? NH
My ex-husband and I both claimed our son on our individual 2007 tax returns. Our divorce decree states that he can claim him provided his child support payments are up to date. I called the IRS to ask how to interpret it since the first 6 months of the year he was delinquent and I had to take him to court in order to get the child support payments. By the end of the year, however, he was up to date. The IRS said that since there was a provision in the divorce decree, the IRS laws take precedent. They asked me a number of questions, such as "did I have custody of our son more than 50% of the year". I did have primary custody and after answerng all their questions, I was told I could claim him. So I did, but so did my ex-husband. I got a refund, and I believe he did too. I'm afraid they will eventually discover this and then say that I have to return the money because I was given the wrong nformation. (They have given me the wrong advice in the past). So, what is th law regarding this matter?
Thank you
My ex-husband and I both claimed our son on our individual 2007 tax returns. Our divorce decree states that he can claim him provided his child support payments are up to date. I called the IRS to ask how to interpret it since the first 6 months of the year he was delinquent and I had to take him to court in order to get the child support payments. By the end of the year, however, he was up to date. The IRS said that since there was a provision in the divorce decree, the IRS laws take precedent. They asked me a number of questions, such as "did I have custody of our son more than 50% of the year". I did have primary custody and after answerng all their questions, I was told I could claim him. So I did, but so did my ex-husband. I got a refund, and I believe he did too. I'm afraid they will eventually discover this and then say that I have to return the money because I was given the wrong nformation. (They have given me the wrong advice in the past). So, what is th law regarding this matter?
Thank you