How long is "therefater"?

Florida - My ex-husband was alloed to claim our middle son on his income tax return "from 1996 and thereafter". Our son graduted from high school in 2000 and support stopped. My ex still claimed our son for 2001 and so did I since he lives with me and is a student. Now what?

[JETX]

Simply, you screwed up and, if caught, will have to pay some taxes and penalty.

When the court gave your ex the right to deduct him from that point 'thereafter', it means you cannot claim him at all...... even if you provided 99% of his support. As long as either parent has the right to claim him.... it is the right of the ex.

Thanks, I just completed my 1040X to correct my return.

[abezon]

Well, I hope you haven't mailed it in yet!

A divorce decree that awards the tax exemption to one parent unconditionally expires when the child reaches the age of majority under state law. (18) Thereafter, only the parent who provides more than 50% of the support may claim the child (& any education credits) as a dependent. See Kaechele, TC Memo, 1992-457.

Send the IRS a letter stating that your son has reached the age of majority under state law & that you provide all his support. Therefore, under Kaechele, you are the only person entitled to claim your son as a dependent. Include the full cite to Kaechele.

[JETX]

I would suggest that you follow IRS Publication 501 in determining the eligibility of any dependent claims.
A copy of this publication can be found at:
[url]http://www.irs.gov/pub/irs-pdf/p501.pdf[/url]