Ok-long story! I will give the facts first!
Ex girlfriend and I have a child-we were never married.
Child resides with ex. I pay child support. The child support is calculated figuring everything in-food, rent, clothes, medical, etc. The percentage I support the child per year is 50.05%. Over half. I legally support my child over half the year.
Cour ordered that my ex and i agreed to alternate claiming the child on taxes. Well, the IRS says since we were never married the court applied a law to us they didnt have the right to. If ex and i were divorced or seperated we could make our own agreement, but since we were never married we have to pass the five tests the IRS shows in order to claim the dependant and the parent who meets the tests claims and the parent who does not meet the tests should be claiming. I have spoken to three different IRS agents who are totally telling me i am right. None of them can find a loop.
They tell me it was not anyoness right to say who can or cannot claim the dependant because under federal law it depeneds on whoever passes the tests. The rules are totallly different for the never married.
I pass the support test proving i support over half the year. That dosent mean living with the child more than six months-that only applies if you are divorced or seperated. Its black and white! I pass and she dosent there fore i am entitled under federal law to claim yearly. The irs said they dont care what the family court agreement says under federal law she cant legally claim this dependant. So, problem is lawyer dosent know tax law well enough and is arguing with me! I told him to call the irs and they would explain it to him and he dosent care. I want to claim this dependant yearly but dont want to be held in contempt of court for doing so. The irs says their laws will override the family court order. But the irs isnt going to be around when the ex files contempt of court on me for claiming. What do I do? I have all rights under federal law to claim yearly??>?:?