Dependents, Divorce, and Health Insurance

[robert1553]

What is the name of your state (only U.S. law)? Oregon

I was divorced last February. The settlement stipulates that I, the father, am responsible for paying for the healthcare of my two boys. The boys live with me every other weekend and I have them on weeknight. Every other holiday and right of first refusal.

I'm concerned that I may not be able to claim them as dependents on my tax return as I am the parent who has them less of the time. It's frustrating, because my child support covers their child care AND their health insurance. Shouldn't I be able to claim them as my dependents?

[LdiJ]

Originally Posted by robert1553

What is the name of your state (only U.S. law)? Oregon

I was divorced last February. The settlement stipulates that I, the father, am responsible for paying for the healthcare of my two boys. The boys live with me every other weekend and I have them on weeknight. Every other holiday and right of first refusal.

I'm concerned that I may not be able to claim them as dependents on my tax return as I am the parent who has them less of the time. It's frustrating, because my child support covers their child care AND their health insurance. Shouldn't I be able to claim them as my dependents?

Unless your divorce decree specifically addresses the issue of who claims the children for tax purposes, the IRS rules apply.

The IRS rules state specifically that the parent with primary custody of the children (the parent with whom the children primarily live) is the only person who can claim the dependency exemptions for the children, unless that parent voluntarily gives the exemptions to the non-custodial parent, by signing a form 8332.

Therefore no, you are not going to be able to claim the children as dependents.

[davew128]

If there is a bright side, if you're directly paying for the children's health care costs, you can deduct them as medical expenses regardless of whether they are dependents on your return.