claiming dependent alternate years

[dadof4il]

What is the name of your state (only U.S. law)? IL
In our parenting agreement (original 2001), amended 2007 and 2009, it states that parents will alternate years claiming child as a dependent.
With the new tax laws, and since our latest agreement was in 2009 does this clause take effect 2002, or 2009? What would the ORS consider? Confused.

 

[Isis1]

What is the name of your state (only U.S. law)? IL
In our parenting agreement (original 2001), amended 2007 and 2009, it states that parents will alternate years claiming child as a dependent.
With the new tax laws, and since our latest agreement was in 2009 does this clause take effect 2002, or 2009? What would the ORS consider? Confused.

i'm going on a limb here and assuming ORS is a typo and you meant IRS.

the IRS will honor the alternating claiming of the child. however, as of this year an 8332 form needs to be signed and submitted with your taxes for the child that does not reside with you. if mom does not sign the form, then you can take her to court for contempt.

 

[dadof4il]

Yes, I meant IRS Thank you. This amended agreement in 2009 seems to be causing confusion here. Perhaps it was intentional on their part.

 

[dadof4il]

The child lives with us 50/50 with some minor differences in days due to out of town work, vacations, etc. Will this minor differences in days make a difference? Also neither of us is a custodial parent in the agreement.