Divorced and claiming child

[Dumbhubby]

What is the name of your state (only U.S. law)? PA
Since I am the custodial parent I should be the one, for at least tax season, who claims the child. So how will I know if my EX claimed the child if she files before me?
Thank you

 

[LdiJ]

What is the name of your state (only U.S. law)? PA
Since I am the custodial parent I should be the one, for at least tax season, who claims the child. So how will I know if my EX claimed the child if she files before me?
Thank you

What matters is who was the custodial parent in 2008...who had the child more overnights than the other. If that was you, and she claims the child first, then if you file electronically your return will get rejected. At that point you will have to file a paper return, and later on down the road the IRS will investigate the duplicate claim.

If the child lived with both of you equally in 2008 (ie you did not split up until 2009) then the parent with the higher AGI is the one that is allowed to claim the child.

 

[Dumbhubby]

I am the custodial parent as claimed on child custody orders.
What if she does claim child. What can I do about it?

 

[Dandy Don]

Talk to a local CPA or tax professional to get your question answered OR call the IRS toll-free number to ask them. You may not have to do anything. If you claim the child and your ex also claims the child, the error is going to be caught by the IRS and they will be contacting either you or her to get an explanation. YOU will have valid explanation and a valid claim, and SHE won't--they will disallow her deduction and maybe even penalize her.

 

[LdiJ]

I am the custodial parent as claimed on child custody orders.
What if she does claim child. What can I do about it?

I am concerned that you do not understand what I am saying. The IRS has their own definition of custodial parent. They do not care what your divorce paperwork says. You have to go be their definition.

Therefore, which one of you had the child more overnights in 2008?..and if it was equal, who had the higher AGI?

As you have already been told, you don't do anything about it (other than perhaps having to file a paper return). The IRS will eventually investigate and tell you what information and/or documents they want from you.