CLAIMING A STUDENT

Hello,

My husbands ex-wife lives in New Jersey, and my stepson who is 18 is living with us and going to college here in Florida. She found out that we had claimed him on our taxes because he had been living with us since the week after high school graduation of 2000. She screamed that since she was paying for his college, actually, it is the Florida Prepaid College program, that she was entitled to claim him and not us. She threatened my husband and now, we have to pay a few hundred dollars to take my stepson off our taxes as a deduction. Who is right? Who has the right to claim him? He is living with us and has been since June of 2000. Please write me back ASAP. We have an appointment with the Accountant on Friday. I dont know what to do. PLEASE HELP!!!!! THANK YOU

Who is entitled to the deduction depends on some facts you did not post. The following rules apply in determining who gets the deuction:

The parent who has custody of the child for the greater part of the year is generally allowed the dependency deduction. It does not matter whether the custodial parent actually provided more than half of the support. Custody is usually determined by the terms of the most recent decree of divorce, or a later custody decree. If there is no decree, use the written separation agreement. If neither a decree nor agreement establishes custody, then the parent who has the physical custody of the child for the greater part of the year is considered to have custody of the child.
Exception. The noncustodial parent will be entitled to the deduction if:

The custodial parent signs a written declaration that he or she will not claim the exemption for the child, and the noncustodial parent attaches this written declaration to his or her return,

A decree or agreement went into effect after 1984 and states the noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support, or

A decree or agreement executed before 1985 provides that the noncustodial parent is entitled to the exemption, and he or she provides at least $600 for the child's support during the year, unless the pre-1985 decree or agreement is modified after 1984 to specify that this provision will not apply.

The noncustodial parent is the parent who has custody of the child for the shorter part of the year or who does not have custody at all.