who can claim child

my boyfriend is divorced and pays child support. the minor child lives with his ex. his ex does not work. for tax purposes can he claim the child on his return since she has no income. of course she wants something, but is he legally obligated to give her anything, since she does not financially support the child.

Don't mess with the government. He could get into trouble for claiming a child that is not living with him at least 6 months out of the year.

-how often does he have visitation with the child? Does he support more than 50% for the child financially? If the ex isn't going to file, I don't see why your bf can't. There are two different rules the IRS uses pertaining to married couples with children and children born out of wedlock. If they were married, then the CP gets to claim the child, that is a given. But if she is not going to file, no one is going to use that child's SS# on the tax return. It would be a problem if they both used the SS# on the tax return. If you don't have a small business, then I say go for it. If you ever get audited, the worse case is you would have to pay it back. I don't think they would throw you in jail for it. That is my opionion.

Here is a site for you to go to that gives a lot of helpful info:
[url]http://www.deltabravo.net/custody/ncptaxes.htm[/url]

this link will also give you info to your question "NCP tax benefit"