Tax Question

[MomTryin2Improv]

What is the name of your state? CO
The original parenting plan (2003) states that my ex and I switch years as far as claiming our daughter on our taxes- every other year. When she went to live with him, the modification (2004) stated that he should claim her. The most recent order (2006) gives me custody, but says nothing about who claims her.
I think that we should continue with the every-other-year type arrangement, but if my ex disagrees, do I have the right to claim her? It sounds like a stupid question to me, because she no longer lives with him, but I just would like to make sure.

 

[CJane]

LDiJ is the resident tax expert, but I believe that the custodial parent has the automatic right to claim the child (provided the child has lived with them more than 50% of the year) unless the court order dictates otherwise.

That doesn't mean that your ex will follow the rules though. Your best bet is to make sure you file first.

 

[LdiJ]

LDiJ is the resident tax expert, but I believe that the custodial parent has the automatic right to claim the child (provided the child has lived with them more than 50% of the year) unless the court order dictates otherwise.

That doesn't mean that your ex will follow the rules though. Your best bet is to make sure you file first.

Its possible that since the modification didn't address the tax exemption, that the previous order stands.

As far as the IRS is concerned the exemption belongs to the parent with whom the child primarily resides. However, that doesn't get you off the hook with the state court judge if the orders that are technically in place state something different.

 

[MomTryin2Improv]

Thanks for your help!! I have drawn up a parenting agreement that addresses some of the issues a normal agreement would address, and ex says (and I quote) "I don't think we need it".

My issue with that order standing is this...it says "FATHER will claim CHILD on tax returns for 2004 year."

He did not claim her that year, because he said his accountant would not let him (as he only had her living with him for 1 month of that year), so I just finished filing an ammended return for 2004, claiming her. He did claim her for 2005. I will have had her for 8 months of 2006.

If the new order doesn't address things like holidays, removing the child from state, etc, but says that the parties must work to agree on those subjects, wouldn't that mean the same for the tax issue?