IRS Child Support Deduction

[Funtime4al]

I payed child support for about 16yrs for 2 children, my Divorce papers state that I get the two children as deductions. My X felt if I missed one or two payments she had the right to take them as Tax deductions for that year. I found out she had been doing this for many many years. I never claimed them on my Tax return after finding out she was doing this. Now I owe some back Arrears and I cant get any credit from the courts child suppot center. can I file for back deductions? Do I turn my X into The IRS. I was told by a CPA that I could send in a Copy of my divorce papers with the info on her and see about getting back Credit.
The IRS would take any back returns of mine and automaticaly send it to my X for arrears. How much trouble will my X be in for filing false Tax return's for so many year's, and will I get any Credit?

The general rule in your situation is that the parent with custody is entitled to the deduction. The exception is when divorce papers give the other parent the deduction. Therefore, you have a right to claim the exemptions, but in the absence of your exercising your right, it is probably proper for your ex to claim the deductions. The fact that you did not claim the deduction in years that your ex did can be evidence that you agreed to your ex taking it. What all this means is your ex will probably not get in trouble for taking the deductions, but she may lose the deduction for the back years that you claim it.

I agree with the CPA, that you should file amended returns for the past 3 years (the statute of limitations has run on older years). If the IRS allows your claim, you win, if they do not, you have lost nothing.