tranquility
Senior Member
The code section regarding qualifying child is at 152(c)(1):
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(c) QUALIFYING CHILD.
For purposes of this section--
(1) IN GENERAL.
The term "qualifying child" means, with respect to any taxpayer for any taxable year, an individual--
(A) who bears a relationship to the taxpayer described in
paragraph (2),
(B) who has the same principal place of abode as the taxpayer
for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(D) who has not provided over one-half of such individual's own support for the calendar year in which the taxable year of the taxpayer begins.
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Note (B). Don't talk about what's "fair". This is the tax law. It is an incredibly complex series of rules that, apparently, was poorly understood by your attorney when crafting the custody agreement.
The only relevant question is, did the child have the same principal place of abode for more than 1/2 of the year?
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(c) QUALIFYING CHILD.
For purposes of this section--
(1) IN GENERAL.
The term "qualifying child" means, with respect to any taxpayer for any taxable year, an individual--
(A) who bears a relationship to the taxpayer described in
paragraph (2),
(B) who has the same principal place of abode as the taxpayer
for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(D) who has not provided over one-half of such individual's own support for the calendar year in which the taxable year of the taxpayer begins.
------------------------------
Note (B). Don't talk about what's "fair". This is the tax law. It is an incredibly complex series of rules that, apparently, was poorly understood by your attorney when crafting the custody agreement.
The only relevant question is, did the child have the same principal place of abode for more than 1/2 of the year?